,,ii #aag? ,,congress #b;d ,session ,s4 #dgbf ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,augu/ #b1 #bjbb,mr4 ,cruz introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to alleviate p&emic le>n+ loss4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,cat* ,up ,our ,kids ,act ( #bjbb4 #b4 ,f9d+s ,congress f9ds ! foll[+3 7#a7 ,! ,,covid-#ai p&emic & ! result+ s*ool disruptions w h a pr(\nd & la/+ impact on /ud5ts across ! ,unit$ ,/ates4 7#b7 ,:ile mo/ c\ntries ( ! _w clos$ s*ools at ! beg9n+ ( ! p&emic z a precaution1 ! ,unit$ ,/ates 0 an outli] by keep+ s*ools clos$ to 9-p]son in/ruction = unnecess>ily ext5d$ p]iods ( "t & favor+ remote in/ruction4 7#c7 ,!re is no sci5tific evid5ce t %[$ elem5t>y or second>y s*ools to be vectors = community spread1 nor t s*ool-ag$ *ildr5 7 uniquely vuln]able to ! ,,covid-#ai virus4 ,to date1 s*ools h n be5 prov5 to be major spread]s ( ,,covid-#ai4 7#d7 ,accord+ to a /udy done by ! ,h>v>d ,univ]sity ,c5t] = ,education ,policy ,rese>*1 #cj p]c5t ( /ud5ts 9 elem5t>y & second>y s*ools dur+ ! #bjbj-bjba s*ool ye> att5d$ s*ools t conduct$ classes remotely = m ?an #af weeks4 7#e7 ,! ,h>v>d ,univ]sity /udy %[$ t high-pov]ty di/ricts & di/ricts t s]ve pr$om9ately ,black & ,hispanic /ud5ts 7 m likely to h remote in/ruction4 ,! /udy also %[$ t remote in/ruction 0 a prim>y driv] ( wid5+ academic a*ievem5t gaps4 7#f7 ,! a*ievem5t gaps & le>n+ loss h prov5 remote in/ruction to be a failure4 7#g7 ,9 ma!matics1 /udies %[ t /ud5ts :o att5d$ mo/ly 9-p]son in/ruction dur+ ! #bjbj-bjba s*ool ye> lo/ approximately #bj p]c5t wor? ( a typical s*ool ye>'s ma!matics le>n+4 ,comp>atively1 /ud5ts :o sp5t mo/ ( ! s*ool ye> 9 remote in/ruction lo/ #ej p]c5t ( ma? in/ruction4 7#h7 ,accord+ to a ,mc,kinsey /udy1 on av]age1 /ud5ts 9 elem5t>y & second>y s*ools are #c mon?s beh9d 9 read+ z a result ( ! p&emic s*ool disruptions4 7#i7 ,p&emic s*ool closures1 & ! consequ5t le>n+ loss1 h rev]s$ ! progress made to n>r[ ! academic a*ievem5t gaps = hi/orically disadvantag$ gr\ps4 ,l[-income1 ,black1 & ,hispanic /ud5ts fell fur!r beh9d comp>$ to ,:ite1 ,asian1 & high-income /ud5ts4 7#aj7 ,le>n+ loss 0 %[n to be less significant 9 ,/ates & s*ool di/ricts t reop5$ 9-p]son in/ruction soon]4 ,/ates ) ! l[e/ rates ( remote in/ruction 9 bo? high- & l[-pov]ty di/ricts1 su* z ,texas & ,florida1 saw small] rates ( le>n+ loss & gaps 9 a*ievem5t comp>$ to ,/ates ) ! highe/ rates ( remote in/ruction4 7#aa7 ,if p&emic le>n+ loss is p]man5t1 /udies %[ t /ud5ts :o att5d high-pov]ty s*ools may see a decl9e ( #e p]c5t 9 av]age e>n+s ov] _! lifetimes4 ,ov]all1 elem5t>y & second>y s*ool le>n+ loss c\ld result 9 a #b1jjj1jjj1jjj1jjj decl9e 9 lifetime e>n+s4 7#ab7 ,all levels ( gov]nm5t1 elect$ (ficials1 & ^? work+ 9 education mu/ make x a priority to pursue p>5t-driv5 & direct$ policies to help /ud5ts cat* up f p&emic-relat$ le>n+ loss & close a*ievem5t gaps4 #c4 ,use ( unobligat$ ,,ess] funds = le>n+ loss s*ol>%ips 7a7 ,def9itions ,9 ?is section3 7#a7 ,eligible /ud5t ,! t]m eligible /ud5t means an elem5t>y s*ool or second>y s*ool /ud5t-- 7,a7 ^: p>5t or legal gu>dian appli$ = a le>n+ loss s*ol>%ip "u ?is section2 & 7,b7 :o is a citiz5 or national ( ! ,unit$ ,/ates or an ali5 7z def9$ 9 section #aja7;a7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aaja7;a77 :o is lawfully pres5t 9 ! ,unit$ ,/ates4 7#b7 ,s*ol>%ip-grant+ organization ,! t]m s*ol>%ip-grant+ organization means an organization t-- 7,a7 is describ$ 9 section #eja7;c77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf & exempt f taxation "u section #eja7;a7 ( su* ,code2 & 7,b7 provides le>n+ loss s*ol>%ips to eligible /ud5ts :o-- 7i7 reside 9 ! ,/ate 9 :i* ! organization is recogniz$2 or 7ii7 9 ! case 9 :i* ! organization receiv$ a subgrant f ! ,bureau ( ,indian ,education1 are memb]s ( a f$]ally recogniz$ ,indian ,tribe4 7#c7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ,education4 7#d7 ,/ate ,! t]m ,/ate means ea* ( ! #ej ,/ates1 ! ,di/rict ( ,columbia1 ! ,commonweal? ( ,pu]to ,rico1 ,am]ican ,samoa1 ,guam1 ! ,commonweal? ( ! ,nor!rn ,m>iana ,isl&s1 ! ,unit$ ,/ates ,virg9 ,isl&s1 & ! ,dep>tm5t ( ! ,int]ior 7act+ ?r\gh ! ,bureau ( ,indian ,education74 7b7 ,transf] ( unobligat$ funds ,! unobligat$ balance ( funds made available to c>ry out section #ahjjc ( division ,b ( ! ,,c>es ,act 7,public ,law #aaf-acf71 section #cac ( ! ,coronavirus ,response & ,relief ,supplem5tal ,appropriations ,act1 #bjba 7division ,m ( ,public ,law #aaf-bfj71 & section #bjja ( ! ,am]ican ,rescue ,plan ,act ( #bjba 7#bj ,u4,s4,c4 #cdja note7 are h]eby transf]r$ & %all be us$ by ! ,secret>y to c>ry out ?is section4 7c7 ,le>n+ loss s*ol>%ips 7#a7 ,au?orization ,! ,secret>y %all use am\nts transf]r$ "u subsection 7b7 to aw>d grants to ,/ates t submit applications "u p>agraph 7#b74 7#b7 ,applications ,a ,/ate t desires to receive a grant "u ?is section %all submit an application to ! ,secret>y at su* "t1 9 su* mann]1 & accompani$ by su* in=mation z ! ,secret>y may require4 7#c7 ,allocations to ,/ates ,! am\nt ( ea* grant "u p>agraph 7#a7 %all be allocat$ by ! ,secret>y to ea* ,/ate 9 ! same proportion z ea* ,/ate receiv$ "u "p ,a ( title ,i ( ! ,elem5t>y & ,second>y ,education ,act ( #aife 7#bj ,u4,s4,c4 #fcaa et seq47 9 ! mo/ rec5t fiscal ye>4 7#d7 ,subgrants to s*ol>%ip-grant+ organizations 7,a7 ,9 g5]al ,a ,/ate t receives a grant "u ?is section %all aw>d subgrants to s*ol>%ip-grant+ organizations to enable ! s*ol>%ip-grant+ organization to aw>d le>n+ loss s*ol>%ips to ! p>5ts or legal gu>dians ( eligible /ud5ts4 7,b7 ,use ( funds ,a p>5t or legal gu>dian ( an eligible /ud5t :o receives a le>n+ loss s*ol>%ip may use ! s*ol>%ip on behalf ( ! eligible /ud5t = any ( ! foll[+3 7i7 ,tuition = enrollm5t at an elem5t>y s*ool or second>y s*ool1 includ+ at a private elem5t>y s*ool or second>y s*ool4 7ii7 ,tutor+ s]vices4 7iii7 ,educational classes or curriculum inside or outside ( ! home4 7iv7 ,books1 in/ructional mat]ials1 or onl9e educational mat]ials4 7v7 ,educational !rapies1 includ+ educational !rapies & s]vices = /ud5ts ) disabilities4 7vi7 ,o!r educational & in/ructional mat]ials z ! /ud5t's p>5t or legal gu>dian det]m9es is b5eficial 9-relation to at-home le>n+1 includ+ onl9e or virtual s*ool+ or home in/ruction4 #d4 ,le>n+ loss tax cr$it 7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #be;,d ! foll[+ new section3 #be;,e4 ,le>n+ loss tax cr$it 7a7 ,all[ance ( cr$it ,9 ! case ( a taxpay] :o is an eligible individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is *apt] = ! taxable ye> ) respect to ea* qualify+ *ild ( ! taxpay] an am\nt equal to #a1bjj4 7b7 ,limitation ,subsection 7a7 %all n apply 9 ! case ( a taxpay] ) adju/$ gross income = ! taxable ye> 9 excess (-- 7#a7 #djj1jjj 9 ! case ( a jo9t return1 & 7#b7 #bjj1jjj 9 any o!r case4 7c7 ,eligible individual ,= purposes ( ?is section1 ! t]m eligible individual means a citiz5 or national ( ! ,unit$ ,/ates4 7d7 ,qualify+ *ild ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! t]m qualify+ *ild means a qualify+ *ild ( ! taxpay] 7z def9$ 9 section #aeb7;c77 = :om ! taxpay] is all[$ a d$uction "u section #aea = ! taxable ye> & :o is eligible to att5d elem5t>y or second>y s*ool )9 ! ,/ate 9 :i* ! taxpay] resides = all or a portion ( ! taxable ye>4 7#b7 ,exception ,! t]m qualify+ *ild %all n include any individual :o is n a citiz5 or national ( ! ,unit$ ,/ates4 7e7 ,id5tification requirem5ts 7#a7 ,qualify+ *ild id5tification requirem5t ,no cr$it %all be all[$ "u ?is section to a taxpay] ) respect to any qualify+ *ild unless ! taxpay] includes ! "n & taxpay] id5tification numb] ( su* qualify+ *ild on ! return ( tax = ! taxable ye> & su* taxpay] id5tification numb] 0 issu$ on or be=e ! due date = fil+ su* return4 7#b7 ,taxpay] id5tification requirem5t ,no cr$it %all be all[$ "u ?is section if ! taxpay] id5tification numb] ( ! taxpay] 0 issu$ aft] ! due date = fil+ ! return = ! taxable ye>4 7f7 ,taxable ye> mu/ be full taxable ye> ,except 9 ! case ( a taxable ye> clos$ by reason ( ! dea? ( ! taxpay]1 no cr$it %all be all[able "u ?is section 9 ! case ( a taxable ye> cov]+ a p]iod ( less ?an #ab mon?s4 7g7 ,t]m9ation ,?is section %all n apply to any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbd4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ! item relat+ to section #be;,d ! foll[+ new item3 ,sec4 #be;,e4 ,le>n+ loss tax cr$it4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjba4 #e4 ,exclusion = employee *ild educational assi/ance 7a7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #abg ! foll[+ new section3 #abh4 ,*ildr5's educational assi/ance programs 7a7 ,exclusion f gross income 7#a7 ,9 g5]al ,gross income ( an employee does n include am\nts paid or exp5ses incurr$ by ! employ] = educational assi/ance to ! employee's qualify+ *ild if ! assi/ance is furni%$ pursuant to a program :i* is describ$ 9 subsection 7b74 7#b7 #b1jjj maximum exclusion ,if1 b = ?is p>agraph1 ?is section w\ld exclude f gross income m ?an #b1jjj ( educational assi/ance furni%$ to an individual ) respect to any "o *ild ( ! individual dur+ a cal5d> ye>1 ?is section %all apply only to ! fir/ #b1jjj ( su* assi/ance s furni%$ ) respect to su* *ild4 7b7 ,*ildr5's educational assi/ance program 7#a7 ,9 g5]al ,= purposes ( ?is section1 a *ildr5's educational assi/ance program is a sep>ate writt5 plan ( an employ] = ! exclusive b5efit ( ! employees ( ! employ] to provide su* employees' *ildr5 ) educational assi/ance4 ,! program mu/ meet ! requirem5ts ( p>agraphs 7#b7 ?r\gh 7#f7 ( ?is subsection4 7#b7 ,eligibility ,! program %all b5efit employees :o qualify "u a classification set up by ! employ] & f\nd by ! ,secret>y n to be discrim9atory 9 favor ( employees :o are highly comp5sat$ employees 7)9 ! mean+ ( section #dad7q77 or _! dep5d5ts4 ,= purposes ( ?is p>agraph1 !re %all be exclud$ f consid]ation employees n includ$ 9 ! program :o are includ$ 9 a unit ( employees cov]$ by an agreem5t :i* ! ,secret>y ( ,labor f9ds to be a collective b>ga9+ agreem5t betwe5 employee repres5tatives & "o or m employ]s1 if !re is evid5ce t *ildr5's educational assi/ance b5efits 7 ! subject ( good fai? b>ga9+ betwe5 su* employee repres5tatives & su* employ] or employ]s4 7#c7 ,o!r b5efits z an alt]native ,a program mu/ n provide eligible employees ) a *oice betwe5 *ildr5's educational assi/ance & o!r remun]ation includible 9 gross income4 ,= purposes ( ?is section1 ! bus9ess practices ( ! employ] 7z well z ! writt5 program7 w be tak5 into acc\nt4 7#d7 ,no fund+ requir$ ,a program ref]r$ to 9 p>agraph 7#a7 is n requir$ to be fund$4 7#e7 ,notification ( employees ,reasonable notification ( ! availability & t]ms ( ! program mu/ be provid$ to eligible employees4 7c7 ,def9itions2 special rules ,= purposes ( ?is section-- 7#a7 ,educational assi/ance ,! t]m educational assi/ance1 ) respect to a qualify+ *ild ( an employee1 means ! paym5t1 by an employ]1 ( exp5ses incurr$ by or on behalf ( an employee = su* *ild =-- 7,a7 curriculum & curricul> mat]ials1 7,b7 academic books or o!r in/ructional mat]ials1 7,c7 onl9e educational mat]ials1 7,d7 tuition = tutor+ or educational classes outside ( ! home1 includ+ at a tutor+ facility1 b only if ! tutor or in/ructor is n relat$ to ! /ud5t &-- 7i7 is lic5s$ z a tea*] 9 any ,/ate1 7ii7 has taught at an eligible educational in/itution 7z def9$ 9 section #ebi7;e77#e771 or 7iii7 is a subject matt] exp]t 9 ! relevant subject1 or 7,e7 fees = a nationally /&>diz$ norm-ref]5c$ a*ievem5t te/1 an advanc$ placem5t exam9ation1 or any exam9ations relat$ to college or univ]sity admission4 ,! t]m educational assi/ance does n include any paym5t =1 or ! provision ( any b5efits ) respect to1 any c\rse or o!r education involv+ sports1 games1 or hobbies4 7#b7 ,employee ,! t]m employee includes1 = any ye>1 an individual :o is an employee )9 ! mean+ ( section #dja7;c77#a7 7relat+ to self-employ$ individuals74 7#c7 ,employ] ,an individual :o owns ! entire int]e/ 9 an un9corporat$ trade or bus9ess %all be treat$ z ! individual's own employ]4 ,a p>tn]%ip %all be treat$ z ! employ] ( ea* p>tn] :o is an employee )9 ! mean+ ( p>agraph 7#b74 7#d7 ,qualify+ *ild ,= purposes ( ?is section-- 7,a7 ,9 g5]al ,! t]m qualify+ *ild means a qualify+ *ild ( ! taxpay] 7z def9$ 9 section #aeb7;c77 = :om ! taxpay] is all[$ a d$uction "u section #aea = ! taxable ye> & :o is eligible to att5d elem5t>y or second>y s*ool )9 ! ,/ate 9 :i* ! taxpay] resides = all or a portion ( ! taxable ye>4 7,b7 ,exception = c]ta9 noncitiz5s ,! t]m qualify+ *ild %all n include any individual :o w\ld n be a dep5d5t if subp>agraph 7,a7 ( section #aeb7;b77#c7 7 appli$ )\t reg>d to all t foll[s resid5t ( ! ,unit$ ,/ates4 7#e7 ,attribution rules 7,a7 ,own]%ip ( /ock ,own]%ip ( /ock 9 a corporation %all be det]m9$ 9 accordance ) ! rules provid$ "u subsections 7d7 & 7e7 ( section #aefc 7)\t reg>d to section #aefc7;e77#c77;,c774 7,b7 ,int]e/ 9 un9corporat$ trade or bus9ess ,! int]e/ ( an employee 9 a trade or bus9ess :i* is n incorporat$ %all be det]m9$ 9 accordance ) regulations prescrib$ by ! ,secret>y1 :i* %all be bas$ on pr9ciples simil> to ! pr9ciples :i* apply 9 ! case ( subp>agraph 7,a74 7#f7 ,d5ial ( d\ble b5efit ,no d$uction or cr$it %all be all[$ to ! employee "u any o!r section ( ?is *apt] = any am\nt exclud$ f income by reason ( ?is section4 7d7 ,t]m9ation ,?is section %all n apply to any taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbd4 4 7b7 ,cl]ical am5dm5t ,! table ( sections = "p ,,iii ( sub*apt] ,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ! item relat+ to section #abg ! foll[+ new item3 ,sec4 #abh4 ,*ildr5's educational assi/ance programs4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjba4 #f4 ,tempor>y increase 9 contribution limit = ,cov]dell education sav+s acc\nts 7a7 ,9 g5]al ,section #ecj ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsection3 7g7 ,increas$ contribution limit ,to combat p&emic-,induc$ le>n+ loss ,9 ! case ( any taxable ye> beg9n+ 9 #bjbb1 #bjbc1 or #bjbd1 subsection 7b77#a77;,a77iii7 %all be appli$ by sub/itut+ #d1jjj = #b1jjj4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s end+ aft] ,decemb] #ca1 #bjba4 #g4 ,special rules = qualifi$ tuition programs 7a7 ,9 g5]al ,section #ebi ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ subsection 7f7 z subsection 7g7 & by ins]t+ aft] subsection 7e7 ! foll[+ new subsection3 7f7 ,special tempor>y rules ,to combat p&emic-,induc$ le>n+ loss 7#a7 ,9 g5]al ,9 ! case ( any taxable ye> beg9n+ 9 #bjbb1 #bjbc1 or #bjbd-- 7,a7 subsection 7c77#g7 %all be appli$-- 7i7 by sub/itut+ qualifi$ exp5ses = tuition1 & 7ii7 by treat+ qualifi$ exp5ses 9 connection ) a homes*ool 7:e!r treat$ z a homes*ool or a private s*ool = purposes ( applicable ,/ate law7 9 ! same mann] z exp5ses 9 connection ) enrollm5t or att5dance at an elem5t>y or second>y public1 private1 or religi\s s*ool1 & 7,b7 ! la/ s5t5ce ( subsection 7e77#c7 %all n apply4 7#b7 ,qualifi$ exp5ses ,= purposes ( apply p>agraph 7#a77;,a71 ! t]m qualifi$ exp5ses means ! foll[+3 7,a7 ,tuition4 7,b7 ,curriculum & curricul> mat]ials4 7,c7 ,books or o!r in/ructional mat]ials4 7,d7 ,onl9e educational mat]ials4 7,e7 ,tuition = tutor+ or educational classes outside ( ! home1 includ+ at a tutor+ facility1 b only if ! tutor or in/ructor is n relat$ to ! /ud5t &-- 7i7 is lic5s$ z a tea*] 9 any ,/ate1 7ii7 has taught at an eligible educational in/itution1 or 7iii7 is a subject matt] exp]t 9 ! relevant subject4 7,f7 ,fees = a nationally /&>diz$ norm-ref]5c$ a*ievem5t te/1 an advanc$ placem5t exam9ation1 or any exam9ations relat$ to college or univ]sity admission4 7,g7 ,fees = dual enrollm5t 9 an in/itution ( high] education4 7,h7 ,educational !rapies = /ud5ts ) disabilities provid$ by a lic5s$ or accr$it$ practition] or provid]1 includ+ occupational1 behavioral1 physical1 & spee*-language !rapies4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjba4 #h4 ,special tempor>y gift tax rules = ,cov]dell education sav+s acc\nts & qualifi$ tuition programs 7a7 ,cov]dell education sav+s acc\nts ,section #ecj ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by section #g1 is am5d$ by add+ at ! end ! foll[+ new subsection3 7h7 ,special tempor>y rules ,to combat p&emic-,induc$ le>n+ loss ,not)/&+ subsection 7d77#c71 9 ! case ( any taxable ye> beg9n+ 9 #bjbb1 #bjbc1 or #bjbd1 any contribution to a ,cov]dell education sav+s acc\nt dur+ su* taxable ye> on behalf ( any designat$ b5efici>y %all n be treat$ z a gift = purposes ( *apt]s #ab & #ac4 4 7b7 ,qualifi$ tuition programs ,section #ebi ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by section #h1 is am5d$ by r$esignat+ subsection 7g7 z subsection 7h7 & by ins]t+ aft] subsection 7f7 ! foll[+ new subsection3 7g7 ,special tempor>y rules ,to combat p&emic-,induc$ le>n+ loss ,not)/&+ p>agraphs 7#b7 & 7#e77;,b7 ( subsection 7c71 9 ! case ( any taxable ye> beg9n+ 9 #bjbb1 #bjbc1 or #bjbd1 any contribution to a qualifi$ tuition program dur+ su* taxable ye> on behalf ( any designat$ b5efici>y %all n be treat$ z a gift = purposes ( *apt]s #ab & #ac4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s end+ aft] ,decemb] #ca1 #bjba4 #i4 ,prohibition ( control ov] nonpublic education provid]s2 p>5tal rights2 /ate & local au?ority 7a7 ,no f$]al control ,no?+ 9 ?is ,act1 or an am5dm5t made by ?is ,act1 %all be con/ru$ to p]mit1 all[1 enc\rage1 or au?orize any ,f$]al control ov] any aspect ( any private1 religi\s1 or home education provid]1 :e!r or n a home education provid] is treat$ z a private s*ool or home s*ool "u ,/ate law4 ,?is ,act1 & any am5dm5t made by ?is ,act1 %all n be con/ru$ to exclude private1 religi\s1 or home education provid]s f p>ticipation 9 programs or s]vices "u ?is ,act1 or an am5dm5t made by ?is ,act4 7b7 ,no control by entities submitt+ li/s ,no?+ 9 ?is ,act1 or an am5dm5t made by ?is ,act1 %all be con/ru$ to p]mit1 all[1 enc\rage1 or au?orize an entity submitt+ a li/ ( eligible s*ol>%ip-grant+ organizations on behalf ( a ,/ate to m&ate1 direct1 or control any aspect ( a private or home education provid]1 reg>dless ( :e!r or n a home education provid] is treat$ z a private s*ool "u ,/ate law4 7c7 ,no exclusion or discrim9ation ,no p>ticipat+ ,/ate or entity act+ on behalf ( a ,/ate %all exclude1 discrim9ate aga9/1 or o!rwise disadvantage any education provid] ) respect to programs or s]vices "u ?is ,act1 or an am5dm5t made by ?is ,act1 bas$ 9 :ole or 9 "p on ! provid]'s religi\s education "* or affiliation1 includ+ religi\sly or mission-bas$ policies or practices4 7d7 ,p>5tal rights ,to use s*ol>%ips ,no p>ticipat+ ,/ate or entity act+ on behalf ( a ,/ate %all disfavor or disc\rage ! use ( le>n+ loss s*ol>%ips = ! uses describ$ 9 section #c7;c77#d77;,b71 includ+ ^? s]vices provid$ by private or nonpr(it entities1 su* z fai?-bas$ provid]s4 7e7 ,/ate & local au?ority ,no?+ 9 ?is ,act1 or an am5dm5t made by ?is ,act1 %all be con/ru$ to modify a ,/ate or local gov]nm5t's au?ority & responsibility to fund education4