,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #hag  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bh1 #bjbe,mr4
 ,smi? ( ,nebraska 7= himself1 ,mr4     
,ow5s1 ,mr4 ,walb]g1 ,mr4 ,kelly (      
,p5nsylvania1 ,mr4 ,yakym1 ,mr4         
,la,hood1 ,ms4 ,letl[1 ,mrs4            
,mill]-,meeks1 ,mr4 ,donalds1 ,ms4      
,t5ney1 ,mr4 ,fe5/ra1 ,mr4 ,moore (     
,utah1 ,mr4 ,h]n ( ,oklahoma1 ,ms4      
,malliotakis1 ,mr4 ,lawl]1 ,mr4 ,fong1  
,mr4 ,c>ey1 ,mr4 ,hudson1 ,ms4 ,salaz>1 
,mr4 ,scott ,frankl9 ( ,florida1 ,mr4   
,cr5%aw1 ,mr4 ,wilson ( ,s\? ,c>ol9a1   
,mr4 ,rose1 ,mr4 ,web] ( ,texas1 ,mr4   
,ciscomani1 ,mr4 ,mool5a>1 ,mr4 ,all51 &
 ,mr4 ,dunn ( ,florida7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ,education &
 ,work=ce1 = a p]iod to be subsequ5tly  
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d ! ,int]nal ,rev5ue    

,code ( #aihf to all[ a cr$it aga9/ tax 
= *>itable donations to nonpr(it        
organizations provid+ education         
s*ol>%ips to qualifi$ elem5t>y &        
second>y /ud5ts4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,educational ,*oice
 = ,*ildr5 ,act ( #bjbe4  #b4 ,tax cr$it
 = contributions ( individuals to       
s*ol>%ip grant+ organizations  7a7      
,all[ance ( cr$it  7#a7 ,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;,e !   
foll[+ new section3  #be;,f4 ,qualifi$  
elem5t>y & second>y education s*ol>%ips 
7a7 ,all[ance ( cr$it ,9 ! case ( an    
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is *apt] = !     
taxable ye> an am\nt equal to !         
aggregate am\nt ( qualifi$ contributions
 made by ! taxpay] dur+ ! taxable ye>4  
7b7 ,limitations  7#a7 ,9 g5]al ,! cr$it
 all[$ "u subsection 7a7 to any taxpay] 
= any taxable ye> %all n exce$ an am\nt 
equal to ! great] (-- 7,a7 #aj p]c5t ( !

 adju/$ gross income ( ! taxpay] = !    
taxable ye>1 or  7,b7 #e1jjj4  7#b7     
,allocation ( volume cap ,! cr$it all[$ 
"u subsection 7a7 to any taxpay] = any  
taxable ye> %all n exce$ ! am\nt ( !    
volume cap allocat$ by ! ,secret>y to   
su* taxpay] "u subsection 7g7 ) respect 
to qualifi$ contributions made by !     
taxpay] dur+ ! taxable ye>4  7#c7       
,r$uction bas$ on ,/ate cr$it ,! am\nt  
all[$ z a cr$it "u subsection 7a7 = a   
taxable ye> %all be r$uc$ by ! am\nt    
all[$ z a cr$it on any ,/ate tax return 
( ! taxpay] = qualifi$ contributions    
made by ! taxpay] dur+ ! taxable ye>4   
7c7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ,eligible /ud5t ,! t]m   
eligible /ud5t means an individual :o-- 
7,a7 is a memb] ( a h\sehold ) an income
 :i* is n great] ?an #cjj p]c5t ( ! area
 m$ian gross income 7z su* t]m is us$ 9 
section #db71 &  7,b7 is eligible to    
enroll 9 a public elem5t>y or second>y  
s*ool4  7#b7 ,qualifi$ contribution ,!  
t]m qualifi$ contribution means a       

*>itable contribution 7z def9$ by       
section #agj7;c77 to a s*ol>%ip grant+  
organization 9 ! =m ( ca% or m>ketable  
securities4  7#c7 ,qualifi$ elem5t>y or 
second>y education exp5se ,! t]m        
qualifi$ elem5t>y or second>y education 
exp5se means ! foll[+ exp5ses 9         
connection ) enrollm5t or att5dance at1 
or = /ud5ts enroll$ at or att5d+1 an    
elem5t>y or second>y public1 private1 or
 religi\s s*ool3 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  ,su* t]m %all include exp5ses 
= ! purposes describ$ 9 subp>agraphs    
7,a7 ?r\gh 7,h7 9 connection ) a        
homes*ool 7:e!r treat$ z a homes*ool or 
a private s*ool = purposes ( applicable 
,/ate law74  7#d7 ,s*ol>%ip grant+      
organization ,! t]m s*ol>%ip grant+     
organization means any organization--   
7,a7 :i*-- 7i7 is describ$ 9 section    
#eja7;c77#c7 & exempt f tax "u section  
#eja7;a71 &  7ii7 is n a private        
f\ndation1  7,b7 sub/antially all ( !   
activities ( :i* are provid+ s*ol>%ips =
 qualifi$ elem5t>y or second>y education
 exp5ses ( eligible /ud5ts1  7,c7 :i*   
prev5ts ! co-m+l+ ( qualifi$            
contributions ) o!r am\nts by ma9ta9+ "o
 or m sep>ate acc\nts exclusively =     

qualifi$ contributions1 &  7,d7 :i*     
ei!r-- 7i7 meets ! requirem5ts (        
subsection 7d71 or  7ii7 pursuant to    
,/ate law1 0 able 7z ( ! date ( !       
enactm5t ( ?is section7 to receive      
contributions t are eligible = a ,/ate  
tax cr$it if su* contributions are us$  
by ! organization to provide s*ol>%ips  
to individual elem5t>y & second>y       
/ud5ts1 includ+ s*ol>%ips = att5d+      
private s*ools4  7d7 ,requirem5ts =     
s*ol>%ip grant+ organizations  7#a7 ,9  
g5]al ,an organization meets !          
requirem5ts ( ?is subsection if-- 7,a7  
su* organization provides s*ol>%ips to  
#b or m /ud5ts1 provid$ t n all su*     
/ud5ts att5d ! same s*ool1  7,b7 su*    
organization does n provide s*ol>%ips = 
any exp5ses o!r ?an qualifi$ elem5t>y or
 second>y education exp5ses1  7,c7 su*  
organization provides a s*ol>%ip to     
eligible /ud5ts ) a priority =-- 7i7    
/ud5ts aw>d$ a s*ol>%ip ! previ\s s*ool 
ye>1 &  7ii7 aft] application ( clause  
7i71 any su* /ud5ts :o h a sibl+ :o 0   

aw>d$ a s*ol>%ip f su* organization1    
7,d7 su* organization does n e>m>k or   
set aside contributions = s*ol>%ips on  
behalf ( any p>ticul> /ud5t1  7,e7 su*  
organization takes appropriate /eps to  
v]ify ! annual h\sehold income & family 
size ( eligible /ud5ts to :om x aw>ds   
s*ol>%ips1 & limits !m to a memb] ( a   
h\sehold = :i* ! income does n exce$ !  
am\nt e/abli%$ "u subsection            
7c77#a77;,a71  7,f7 su* organization--  
7i7 obta9s f an indep5d5t c]tifi$ public
 acc\ntant annual f9ancial & compliance 
audits1 &  7ii7 c]tifies to ! ,secret>y 
7at su* "t1 & 9 su* =m & mann]1 z !     
,secret>y may prescribe7 t ! audit      
describ$ 9 clause 7i7 has be5 complet$1 
&  7,g7 no (fic] or bo>d memb] ( su*    
organization has be5 convict$ ( a       
felony4  7#b7 ,income v]ification ,=    
purposes ( p>agraph 7#a77;,e71 review ( 
all ( ! foll[+ 7z applicable7 %all be   
treat$ z satisfy+ ! requirem5t to take  
appropriate /eps to v]ify annual        
h\sehold income3 7,a7 ,f$]al & ,/ate    

income tax returns or tax return        
transcripts ) applicable s*$ules = !    
taxable ye> prior to application4  7,b7 
,income report+ /atem5ts = tax purposes 
or wage & income transcripts f !        
,int]nal ,rev5ue ,s]vice4  7,c7 ,not>iz$
 income v]ification lett] f employ]s4   
7,d7 ,unemploym5t or work]s comp5sation 
/atem5ts4  7,e7 ,budget lett]s reg>d+   
public assi/ance paym5ts & ,supplem5tal 
,nutrition ,assi/ance ,program 7,,snap7 
paym5ts includ+ a li/ ( h\sehold memb]s4
  7#c7 ,indep5d5t c]tifi$ public        
acc\ntant ,= purposes ( p>agraph        
7#a77;,f71 ! t]m indep5d5t c]tifi$      
public acc\ntant means1 ) respect to an 
organization1 a c]tifi$ public acc\ntant
 :o is n a p]son describ$ 9 section     
#dfe7;b77#c77;,a7 ) respect to su*      
organization or any employee ( su*      
organization4  7#d7 ,prohibition on     
self-deal+  7,a7 ,9 g5]al ,a s*ol>%ip   
grant+ organization may n aw>d a        
s*ol>%ip to any disqualifi$ p]son4  7,b7
 ,disqualifi$ p]son ,= purposes ( ?is   

p>agraph1 a disqualifi$ p]son %all be   
det]m9$ pursuant to rules simil> to !   
rules ( section #didf4  7e7 ,d5ial (    
d\ble b5efit ,any qualifi$ contribution 
= :i* a cr$it is all[$ "u ?is section   
%all n be tak5 into acc\nt z a *>itable 
contribution = purposes ( section #agj4 
7f7 ,c>ry=w>d ( unus$ cr$it  7#a7 ,9    
g5]al ,if ! cr$it all[able "u subsection
 7a7 = any taxable ye> exce$s !         
limitation impos$ by section #bf7;a7 =  
su* taxable ye> r$uc$ by ! sum ( !      
cr$its all[able "u ?is subp>t 7o!r ?an  
?is section1 section #bc1 & section     
#be;,d71 su* excess %all be c>ri$ to !  
succe$+ taxable ye> & add$ to ! cr$it   
all[able "u subsection 7a7 = su* taxable
 ye>4  7#b7 ,limitation ,no cr$it may be
 c>ri$ =w>d "u ?is subsection to any    
taxable ye> foll[+ ! fif? taxable ye>   
aft] ! taxable ye> 9 :i* ! cr$it arose4 
,= purposes ( ! prec$+ s5t5ce1 cr$its   
%all be treat$ z us$ on a fir/-9        
fir/-out basis4  7g7 ,volume cap  7#a7  
,9 g5]al ,! volume cap applicable "u ?is

 section %all be #e1jjj1jjj1jjj = ea* ( 
cal5d> ye>s #bjbe ?r\gh #bjbh1 & z]o =  
cal5d> ye>s !reaft]4 ,su* am\nt %all be 
allocat$ by ! ,secret>y z provid$ 9     
p>agraph 7#b7 to taxpay]s ) respect to  
qualifi$ contributions made by su*      
taxpay]s1 except t #aj p]c5t ( su* am\nt
 %all be divid$ ev5ly among ! ,/ates1 & 
%all be available ) respect to          
individuals resid+ 9 su* ,/ates4  7#b7  
,fir/-come1 fir/-s]ve ,= purposes (     
apply+ ! volume cap "u ?is section1 su* 
volume cap = any cal5d> ye> %all be     
allocat$ by ! ,secret>y on a fir/-come1 
fir/-s]ve basis1 z det]m9$ bas$ on ! "t 
7dur+ su* cal5d> ye>7 at :i* ! taxpay]  
made ! qualifi$ contribution ) respect  
to :i* ! allocation is made4 ,!         
,secret>y %all n make any allocation (  
volume cap = any cal5d> ye> aft]        
,decemb] #ca ( su* cal5d> ye>4  7#c7    
,real-"t in=mation ,= purposes ( ?is    
section1 ! ,secret>y %all develop a     
sy/em to track ! am\nt ( qualifi$       
contributions made dur+ ! cal5d> ye> =  

:i* a cr$it may be claim$ "u ?is        
section1 ) su* in=mation to be updat$ 9 
real "t4  7#d7 ,annual increases  7,a7  
,9 g5]al ,9 ! case ( ! cal5d> ye> aft] a
 high use cal5d> ye>1 ! doll> am\nt     
o!rwise 9 effect "u subsection 7a7 = su*
 cal5d> ye> %all be equal to #aje p]c5t 
( ! doll> am\nt 9 effect = su* high use 
cal5d> ye>4  7,b7 ,high use cal5d> ye>  
,= purposes ( ?is subsection1 ! t]m high
 use cal5d> ye> means any cal5d> ye> =  
:i* #ij p]c5t or m ( ! volume cap 9     
effect = su* cal5d> ye> "u subsection   
7a7 is allocat$ to taxpay]s4  7,c7      
,prev5tion ( decreases 9 annual volume  
cap ,! volume cap 9 effect "u subsection
 7a7 = any cal5d> ye> %all n be less ?an
 ! volume cap 9 effect "u su* subsection
 = ! prec$+ cal5d> ye>4  7,d7           
,publication ( annual volume cap ,!     
,secret>y %all make publicly available !
 doll> am\nt ( ! volume cap 9 effect "u 
subsection 7a7 = ea* cal5d> ye>4  7#e7  
,/ates ,= purposes ( ?is subsection1 !  
t]m ,/ate includes ! ,di/rict (         

,columbia4  4  7#b7 ,con=m+ am5dm5ts    
7,a7 ,section #be7;e77#a77;,c7 ( su*    
,code is am5d$ by /rik+ & #be;,d &      
ins]t+ #be;,d1 & #be;,f4  7,b7 ,! table 
( sections = subp>t ,a ( "p ,,iv (      
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by ins]t+ aft] ! item relat+ to   
section #be;,e ! foll[+ new item3  ,sec4
 #be;,f4 ,qualifi$ elem5t>y & second>y  
education s*ol>%ips4  4  7b7 ,failure ( 
s*ol>%ip grant+ organizations ,to make  
di/ributions  7#a7 ,9 g5]al ,*apt] #db (
 su* ,code is am5d$ by add+ at ! end !  
foll[+ new sub*apt]3  ,i ,s*ol>%ip      
,grant+ ,organizations  ,sec4 #difi4    
,failure to di/ribute receipts4  #difi4 
,failure to di/ribute receipts  7a7 ,9  
g5]al ,9 ! case ( any s*ol>%ip grant+   
organization 7z def9$ 9 section #be;,f7 
:i* has be5 det]m9$ by ! ,secret>y to h 
fail$ to satisfy ! requirem5t "u        
subsection 7b7 = any taxable ye>1 any   
contribution made to su* organization   
dur+ ! fir/ taxable ye> beg9n+ aft] !   
date ( su* det]m9ation %all n be treat$ 

z a qualifi$ contribution 7z def9$ 9    
section #be;,f7c77#b77 = purposes (     
section #be;,f4  7b7 ,requirem5t ,!     
requirem5t describ$ 9 ?is subsection is 
t ! am\nt ( receipts ( ! s*ol>%ip grant+
 organization = ! taxable ye> :i* are   
di/ribut$ be=e ! di/ribution deadl9e )  
respect to su* receipts %all n be less  
?an ! requir$ di/ribution am\nt )       
respect to su* taxable ye>4  7c7        
,def9itions ,= purposes ( ?is section-- 
7#a7 ,requir$ di/ribution am\nt  7,a7 ,9
 g5]al ,! requir$ di/ribution am\nt )   
respect to a taxable ye> is ! am\nt     
equal to #ajj p]c5t ( ! total receipts (
 ! s*ol>%ip grant+ organization = su*   
taxable ye>-- 7i7 r$uc$ by ! sum ( su*  
receipts t are reta9$ = reasonable      
adm9i/rative exp5ses = ! taxable ye> or 
are c>ri$ to ! succe$+ taxable ye> "u   
subp>agraph 7,c71 &  7ii7 increas$ by ! 
am\nt ( ! c>ryov] "u subp>agraph 7,c7 f 
! prec$+ taxable ye>4  7,b7 ,safe h>bor 
= reasonable adm9i/rative exp5ses ,=    
purposes ( subp>agraph 7,a77i71 if !    

p]c5tage ( total receipts ( a s*ol>%ip  
grant+ organization = a taxable ye> :i* 
are us$ = adm9i/rative purposes is equal
 to or less ?an #aj p]c5t1 su* exp5ses  
%all be deem$ to be reasonable =        
purposes ( su* subp>agraph4  7,c7       
,c>ryov] ,) respect to ! am\nt ( ! total
 receipts ( a s*ol>%ip grant+           
organization ) respect to any taxable   
ye>1 an am\nt n great] ?an #ae p]c5t (  
su* am\nt may1 at ! election ( su*      
organization1 be c>ri$ to ! succe$+     
taxable ye>4  7#b7 ,di/ributions ,! t]m 
di/ribution includes am\nts :i* are     
=mally committ$ b n di/ribut$4 ,a =mal  
commitm5t describ$ 9 ! prec$+ s5t5ce may
 include contributions set aside =      
eligible /ud5ts = m ?an "o ye>4  7#c7   
,di/ribution deadl9e ,! di/ribution     
deadl9e ) respect to receipts = a       
taxable ye> is ! fir/ day ( ! ?ird      
taxable ye> foll[+ ! taxable ye> 9 :i*  
su* receipts are receiv$ by ! s*ol>%ip  
grant+ organization4  4  7#b7 ,cl]ical  
am5dm5t ,! table ( sub*apt]s = *apt] #db

 ( su* ,code is am5d$ by add+ at ! end !
 foll[+ new item3  ,sub*apt] ,i4        
,s*ol>%ip ,grant+ ,organizations  4  7c7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to taxable ye>s end+
 aft] ,decemb] #ca1 #bjbd4  #c4         
,exemption f gross income = s*ol>%ips = 
qualifi$ elem5t>y or second>y education 
exp5ses ( eligible /ud5ts  7a7 ,9 g5]al 
,"p ,,iii ( sub*apt] ,b ( *apt] #a ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ be=e section #adj ! foll[+ new
 section3  #aci;,j4 ,s*ol>%ips =        
qualifi$ elem5t>y or second>y education 
exp5ses ( eligible /ud5ts  7a7 ,9 g5]al 
,9 ! case ( an individual1 gross income 
%all n include any am\nts provid$ to any
 dep5d5t ( su* individual pursuant to a 
s*ol>%ip = qualifi$ elem5t>y or second>y
 education exp5ses ( an eligible /ud5t  
:i* is provid$ by a s*ol>%ip grant+     
organization4  7b7 ,def9itions ,9 ?is   
section1 ! t]ms qualifi$ elem5t>y or    
second>y education exp5se1 eligible     
/ud5t1 & s*ol>%ip grant+ organization h 

! same mean+ giv5 su* t]ms "u section   
#be;,f7c74  4  7b7 ,con=m+ am5dm5t ,!   
table ( sections = "p ,,iii ( sub*apt]  
,b ( *apt] #a ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by ins]t+ be=e ! item 
relat+ to section #adj ! foll[+ new     
item3  ,sec4 #aci;,j4 ,s*ol>%ips =      
qualifi$ elem5t>y or second>y education 
exp5ses ( eligible /ud5ts4  4  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts receiv$    
aft] ,decemb] #ca1 #bjbd1 9 taxable ye>s
 end+ aft] su* date4  #d4               
,organizational & p>5tal autonomy  7a7  
,prohibition ( control ov] s*ol>%ip     
organizations  7#a7 ,9 g5]al  7,a7      
,treatm5t ,a s*ol>%ip grant+            
organization %all n1 by virtue (        
p>ticipation "u any provision ( ?is ,act
 or any am5dm5t made by ?is ,act1 be    
reg>d$ z act+ on behalf ( any gov]nm5tal
 entity4  7,b7 ,no gov]nm5tal control   
,no?+ 9 ?is ,act1 or any am5dm5t made by
 ?is ,act1 %all be con/ru$ to p]mit1    
all[1 enc\rage1 or au?orize any ,f$]al1 

,/ate1 or local gov]nm5t entity1 or     
(fic] or employee !re(1 to m&ate1       
direct1 or control any aspect ( any     
s*ol>%ip grant+ organization4  7,c7     
,maximum fre$om ,to ! ext5t p]missible  
by law1 ?is ,act1 & any am5dm5t made by 
?is ,act1 %all be con/ru$ to all[       
s*ol>%ip grant+ organizations maximum   
fre$om to provide = ! ne$s ( !          
p>ticipants )\t gov]nm5tal control4     
7#b7 ,prohibition ( control ov]         
non-public s*ools  7,a7 ,no gov]nm5tal  
control ,no?+ 9 ?is ,act1 or any am5dm5t
 made by ?is ,act1 %all be con/ru$ to   
p]mit1 all[1 enc\rage1 or au?orize any  
,f$]al1 ,/ate1 or local gov]nm5t entity1
 or (fic] or employee !re(1 to m&ate1   
direct1 or control any aspect ( any     
private or religi\s elem5t>y or second>y
 education in/itution4  7,b7 ,no        
exclusion ( private or religi\s s*ools  
,no ,f$]al1 ,/ate1 or local gov]nm5t    
entity1 or (fic] or employee !re(1 %all 
impose or p]mit ! imposition ( any      
conditions or requirem5ts t w\ld exclude

 or op]ate to exclude educational       
exp5ses at private or religi\s elem5t>y 
& second>y education in/itutions f be+  
consid]$ qualifi$ elem5t>y or second>y  
education exp5ses4  7,c7 ,no exclusion (
 qualifi$ exp5ses due to in/itution's   
religi\s "* or affiliation ,no ,f$]al1  
,/ate1 or local gov]nm5t entity1 or     
(fic] or employee !re(1 %all exclude1   
discrim9ate aga9/1 or o!rwise           
disadvantage any elem5t>y or second>y   
education in/itution ) respect to       
qualifi$ elem5t>y or second>y education 
exp5ses at t in/itution bas$ 9 :ole or 9
 "p on ! in/itution's religi\s "* or    
affiliation1 includ+ religi\sly bas$ or 
mission-bas$ policies or practices4     
7#c7 ,p>5tal rights to use s*ol>%ips ,no
 ,f$]al1 ,/ate1 or local gov]nm5t       
entity1 or (fic] or employee !re(1 %all 
disfavor or disc\rage ! use ( s*ol>%ips 
grant$ by p>ticipat+ s*ol>%ip grant+    
organizations = qualifi$ elem5t>y or    
second>y education exp5ses at private or
 nonpr(it elem5t>y & second>y education 

in/itutions1 includ+ fai?-bas$ s*ools4  
7#d7 ,p>5tal "r to int]v5e ,9 any action
 fil$ 9 any ,/ate or ,f$]al c\rt :i*    
*all5ges ! con/itutionality 7"u !       
con/itution ( su* ,/ate or !            
,con/itution ( ! ,unit$ ,/ates7 ( any   
provision ( ?is ,act 7or any am5dm5t    
made by ?is ,act71 any p>5t ( an        
eligible /ud5t :o has receiv$ a s*ol>%ip
 f a s*ol>%ip grant+ organization %all h
 ! "r to int]v5e 9 support ( !          
con/itutionality ( su* provision or     
am5dm5t4 ,to avoid duplication ( ef=ts &
 r$uce ! burd5s plac$ on ! p>ties to !  
action1 ! c\rt 9 any su* action may     
require int]v5]s tak+ simil> positions  
to file jo9t pap]s or to be repres5t$ by
 a s+le attorney at oral argum5t1       
provid$ t ! c\rt does n require su*     
int]v5]s to jo9 any brief fil$ on behalf
 ( any ,/ate :i* is a def5dant 9 su*    
action4  7b7 ,def9itions ,= purposes (  
?is section1 ! t]ms eligible /ud5t1     
s*ol>%ip grant+ organization1 & qualifi$
 elem5t>y or second>y education exp5se  

%all h ! same mean+s giv5 su* t]ms "u   
section #be;,f7c7 ( ! ,int]nal ,rev5ue  
,code ( #aihf 7z add$ by section #b7;a7 
( ?is ,act74