I
119th CONGRESS
2d Session
H. R. 10801
IN THE HOUSE OF REPRESENTATIVES
October 13, 2026
Ms. Mace introduced the following bill; which was referred to the Committee on Education and Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
A BILL
To direct the Secretary of the Treasury to carry out a program under which Federal funds for elementary and secondary education are either provided directly to parents to cover certain educational expenses or approved by parents for distribution to the public school their child attends, and for other purposes.
Short title
This Act may be cited as the School Freedom Act of 2026
.
Termination of Federal elementary and secondary education programs
Termination
Each covered Federal education program shall terminate on a date determined by the Secretary of Education that is not later than June 30, 2027.
Wind-Down of programs
The Secretary of Education shall take such steps as may be necessary to provide for the orderly cessation of activities under each covered Federal education program by not later than the date determined by the Secretary under subsection (a).
Prohibition on Federal funds
Beginning on the date of enactment of this Act, no Federal funds may be appropriated for a covered Federal education program.
Allocation of unobligated amounts
Any amounts appropriated for a covered Federal education program that are unobligated as of the date such program terminates under subsection (a) shall be used to carry out the School Freedom Account program under section 3.
Reorganization plan
Submission of plan
Not later than the date determined by the Secretary of Education under subsection (a), the Secretary of Education shall transmit to the appropriate congressional committees a reorganization plan regarding the consolidation, reorganization, and streamlining of the Department of Education in connection with carrying out subsection (a) and (b).
Plan elements
The plan transmitted under paragraph (1) shall contain such elements as the Secretary of Education determines appropriate.
Modification of plan
The Secretary of Education may, on the basis of consultations with the appropriate congressional committees, modify or revise any part of the plan transmitted under paragraph (1) until that part of the plan becomes effective in accordance with paragraph (4).
Effective date
The reorganization plan described in this subsection, including any modifications or revisions of the plan under paragraph (2), shall become effective on a date determined by the Secretary of Education that is not later than 18 months after the date of enactment of this Act.
Supersedes existing law
Paragraph (4) shall apply notwithstanding section 905(b) of title 5, United States Code.
School Freedom Account program
Account creation
In general
The Secretary of the Treasury shall establish a savings account to be known as a School Freedom Account
on behalf of an eligible individual—
in the case of an eligible individual who is enrolled in an elementary or secondary school on the date of enactment of this Act or will become eligible to enroll in such a school in less than 60 days after the date of enactment of this Act, 30 days after the date determined by the Secretary of Education under section 2(a); or
in the case of an eligible individual who is not enrolled in an elementary or secondary school on the date of enactment of this Act and will not become eligible to enroll in such a school until at least 60 days after the date of enactment of this Act, 60 days prior to the date that such individual is eligible to attend an elementary school.
Authority to collect information
The Secretary of the Treasury shall take such steps as may be necessary, including issuance of regulations if needed, to establish a process to collect the information necessary to determine whether an individual is eligible for a School Freedom Account under paragraph (1).
Federal deposits
In general
For each school year beginning on or after July 1, 2027, in addition to any amount deposited pursuant to paragraph (3), the Secretary of the Treasury shall deposit into each School Freedom Account an amount equal to the per-pupil Federal expenditure applicable to an eligible individual for the school year, as determined under paragraph (2).
Per-pupil Federal expenditure
First year of program
The per-pupil Federal expenditure applicable to an eligible individual for the first school year that begins on or after July 1, 2027, shall be equal to—
the sum of the total amount of Federal funds appropriated to carry out this section for fiscal year 2027 and any amounts made available under section 2(d); divided by
the total number of eligible individuals counted for such school year.
Subsequent years
The per-pupil Federal expenditure applicable to an eligible individual for any school year after the year described in subparagraph (A) shall be equal to—
the total amount of Federal funds appropriated to carry out this section for the fiscal year that corresponds to such school year; divided by
the total number of eligible individuals counted for such school year.
Children with a disability
For each school year beginning on or after July 1, 2027, in addition to the amount deposited pursuant to paragraph (1), the Secretary of the Treasury shall deposit into each School Freedom Account established on behalf of an eligible individual who is a child with a disability—
for the school year beginning on July 1, 2027, $2,000; and
for each subsequent school year, the amount determined under this paragraph for the preceding school year, increased by the percentage increase in the Personal Consumption Expenditures price index (as published by the Bureau of Economic Analysis) for the 12-month period ending on December 31 of the previous calendar year.
Classification
Funds deposited into a School Freedom Account pursuant to this subsection shall be classified as Federal SFA Funds
.
Parental deposits
In general
Not later than 30 days after the date determined by the Secretary of Education under section 2(a) and consistent with the provisions of section 530B of the Internal Revenue Code of 1986, the Secretary of the Treasury shall issue regulations establishing how a parent of an eligible individual with a School Freedom Account may deposit funds into such School Freedom Account, including how such a parent may make such a deposit as a pre-tax payroll deduction.
Classification
Funds deposited into a School Freedom Account in accordance with regulations issued pursuant to paragraph (1) shall be classified as Parental SFA Funds
.
State deposits
In general
Not later than 30 days after the date determined by the Secretary of Education under section 2(a), the Secretary of the Treasury shall issue regulations establishing how States may deposit funds into a School Freedom Account.
Preemption
Except as provided in section 4(a)(4), no State may establish any restrictions or conditions on how funds deposited by the State into a School Freedom Account may be spent.
Classification
Funds deposited into a School Freedom Account in accordance with regulations issued pursuant to paragraph (1) shall be classified as State SFA Funds
.
Availability of funds
In general
Not later than 30 days after the date determined by the Secretary of Education under section 2(a), the Secretary of the Treasury shall issue regulations establishing how a parent of an eligible individual with a School Freedom Account—
notifies the Secretary of the Treasury that the individual is or is not attending a public elementary or secondary school for a school year;
in the case of a parent who elects to have the individual attend a public elementary or secondary school for a school year—
approves the disbursement of the annual amount of Federal SFA Funds disbursed to the School Freedom Account pursuant to paragraphs (1) and (3) of subsection (b) to the local educational agency serving the school attended by the individual for use in accordance with subsection (f)(2); and
may access any Parental SFA Funds and State SFA Funds in the School Freedom Account to pay for the educational expenses of the individual in accordance with subsection (f)(1);
in the case of a parent who elects to not have the individual attend a public elementary or secondary school for a school year, may access any Federal SFA Funds, Parental SFA Funds, and State SFA Funds in the School Freedom Account to pay for the educational expenses of the individual in accordance with subsection (f)(1); and
may submit an application to the Secretary of the Treasury to be issued a payment card connected to the School Freedom Account by the Secretary of the Treasury.
Default disbursement
In the case that a parent of an eligible individual with a School Freedom Account fails to notify the Secretary of the Treasury that the individual is not attending a public elementary or secondary school for a school year or fails to approve the disbursement of Federal SFA Funds from the School Freedom Account to the local educational agency serving the school attended by the individual as required under regulations issued pursuant to paragraph (1), the Secretary of the Treasury shall disburse the annual amount of Federal SFA Funds disbursed to the School Freedom Account pursuant to paragraphs (1) and (3) of subsection (b) to the local educational agency serving the last known address of the individual.
Rule of construction
Nothing in this subsection, including the regulations issued under paragraph (1), shall be construed to restrict or otherwise inhibit interdistrict enrollment.
Uses of funds
In general
Funds deposited into a School Freedom Account (except for Federal SFA Funds required to be disbursed to a local educational agency under regulations established pursuant to subsection (e)) may be used to pay for—
books, curricular material, and other instructional materials, including curriculum materials designed for a home school;
technological educational materials;
online educational materials;
tutoring or educational classes outside the home, including instruction as part of a micro school or learning pod;
private school tuition;
extracurricular activities;
testing fees;
a licensed or accredited paraprofessional or educational aide;
tuition for vocational or life skills education;
costs associated with an annual education plan conducted by an independent evaluation team;
tuition or fees for a non-public online learning program;
services provided by a public school, including individual classes and extracurricular programs;
uniforms purchased from or through a school;
educational or learning diagnostic tools;
educational therapies for a child with a disability;
educational and psychological evaluations;
assistive technology rentals; or
braille translation goods and services.
Public school funds
Federal SFA Funds disbursed from a School Freedom Account to a local educational agency under regulations established pursuant to subsection (e) may be used by such local educational agency for any educational purpose authorized under the laws of the State in which such local educational agency is located.
Limitation
The Secretary of the Treasury may not require that—
individuals obtain preapproval prior to the expenditure of amounts from a School Freedom Account; or
the expenditure of amounts from a School Freedom Account be through a specific marketplace or portal.
Higher Education and Skills Obtainment Fund program
Conversion of School Freedom Account
Account creation
A School Freedom Account established on behalf of an eligible individual shall be converted by the Secretary of the Treasury into a savings account to be known as a Higher Education and Skills Obtainment Fund
on behalf of such individual on the earlier of the following:
The date on which the individual completes secondary school.
The date on which the individual is no longer eligible to attend a public elementary or secondary school due to the individual’s age.
Treatment of Federal SFA Funds
Any Federal SFA Funds that remain in a School Freedom Account at the time such School Freedom Account is converted into a Higher Education and Skills Obtainment Fund pursuant to paragraph (1) shall be transferred to such Higher Education and Skills Obtainment Fund and be classified as Federal HESOF Funds
.
Treatment of Parental SFA Funds
Any Parental SFA Funds that remain in a School Freedom Account at the time such School Freedom Account is converted into a Higher Education and Skills Obtainment Fund pursuant to paragraph (1) shall be transferred to such Higher Education and Skills Obtainment Fund and be classified as Parental HESOF Funds
.
Treatment of State SFA Funds
Each State shall determine how funds deposited by the State into a School Freedom Account are to be treated by the Secretary of the Treasury when such School Freedom Account is converted into a Higher Education and Skills Obtainment Fund pursuant to paragraph (1), including requiring such funds to be transferred to such Higher Education and Skills Obtainment Fund and be classified as State HESOF Funds
or requiring such funds to be returned to the State.
Withdraw of Parental HESOF Funds
Not later than 30 days after the date determined by the Secretary of Education under section 2(a) and consistent with the provisions of section 530C of the Internal Revenue Code of 1986, the Secretary of the Treasury shall issue regulations establishing how an individual with a Higher Education and Skills Obtainment Fund may withdraw Parental HESOF Funds.
Use of funds
Funds in a Higher Education and Skills Obtainment Fund may be used to pay for the following postsecondary educational expenses:
Costs of attendance at an institution of higher education.
Costs associated with pursuing career and technical education.
Any other postsecondary educational expense as determined appropriate by the Secretary of the Treasury.
Termination
The Secretary of the Treasury shall terminate the Higher Education and Skills Obtainment Fund of an individual on the date on which such individual attains the age of 30 years.
Return of funds
Federal funds
Any Federal HESOF Funds remaining in a Higher Education and Skills Obtainment Fund of an individual on the date such fund terminates under subsection (d) shall be returned to the Treasury of the United States.
Parental HESOF funds
Any Parental HESOF Funds remaining in a Higher Education and Skills Obtainment Fund of an individual on the date such fund terminates under subsection (d) shall be provided to the individual.
State HESOF funds
Any State HESOF remaining in a Higher Education and Skills Obtainment Fund of an individual on the date such fund terminates under subsection (d) shall be disbursed as specified by the State under subsection (a)(4).
Regulations
Not later than 180 days after the date determined by the Secretary of Education under section 2(a), the Secretary of the Treasury shall issue regulations as necessary to carry out this subsection.
Limitation
The Secretary of the Treasury may not require that—
individuals obtain preapproval prior to the expenditure of amounts from a Higher Education and Skills Obtainment Fund; or
the expenditure of amounts from a Higher Education and Skills Obtainment Fund be through a specific marketplace or portal.
Tax treatment of School Freedom Accounts and Higher Education and Skills Obtainment Funds
In general
Part VIII of subchapter F of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new sections:
School Freedom Accounts
Treatment of accounts
In general
A School Freedom Account is exempt from taxation under this subtitle unless such account has ceased to be a School Freedom Account. Notwithstanding the preceding sentence, any such account is subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc. organizations).
Account Terminations
Rules similar to the rules of paragraphs (2) and (4) of section 408(e) shall apply to School Freedom Accounts, and any amount treated as distributed under such rules shall be treated as not used to pay qualified expenses.
Treatment of contributions
Deduction for contributions by parents of account beneficiary
In the case of a contribution to a School Freedom Account made by a parent of the beneficiary of such Account during the taxable year (other than any contribution to which paragraph (2) applies), there shall be allowed to such parent a deduction for such taxable year an amount equal to such contribution.
Exclusion of employer contributions
In the case of an employee who is the parent of a beneficiary of a School Freedom Account, gross income of such employee (and of such beneficiary) does not include amounts contributed by such employee’s employer to such Account.
Treatment of distributions
Amounts used for qualified expenses
Any amount paid or distributed out of a School Freedom Account which is used exclusively to pay qualified expenses of any account beneficiary shall not be includible in gross income.
Inclusion of amounts not used for qualified expenses
Any amount paid or distributed out of a School Freedom Account which is not used exclusively to pay the qualified expenses of the account beneficiary shall be included in the gross income of such beneficiary.
Penalties for distributions not used for qualified expenses
Penalties
Tax penalties
The tax imposed by this chapter on the account beneficiary for any taxable year in which there is a payment or distribution from a School Freedom Account of such beneficiary which is includible in gross income under paragraph (2) shall be increased by—
in the case of the first such payment or distribution, 20 percent of the amount which is so includible, and
in the case of any subsequent such payment or distribution, 50 percent of the amount which is so includible.
Criminal penalties
In the case of the third payment or distribution to which clause (i) applies (and each such payment or distribution subsequent to such third payment or distribution), in addition to any penalty imposed under clause (i), such beneficiary may be imprisoned for up to 1 year for each such payment or distribution.
Exception for Disability or Death
Subparagraph (A) shall not apply if the payment or distribution is made after the account beneficiary becomes disabled within the meaning of section 72(m)(7) or dies.
Special rule for minors
In the case of any account beneficiary who has not attained age 18—
paragraphs (2) and (3) shall be applied by substituting the individual who authorized such distribution on behalf of the account beneficiary
for such beneficiary
each place it appears, and
clauses (i) and (ii) of paragraph (3)(A) shall be applied separately with respect to each such individual who authorizes distributions on behalf of an account beneficiary.
Treatment after Death of Account Beneficiary
Treatment if designated beneficiary is spouse
If the account beneficiary’s surviving spouse acquires such beneficiary’s interest in a School Freedom Account by reason of being the designated beneficiary of such account at the death of the account beneficiary, such School Freedom Account shall be treated as if the spouse were the account beneficiary.
Other Cases
In general
If, by reason of the death of the account beneficiary, any person acquires the account beneficiary’s interest in a School Freedom Account in a case to which subparagraph (A) does not apply—
such account shall cease to be a School Freedom Account as of the date of death, and
an amount equal to the fair market value of the assets in such account on such date shall be includible if such person is not the estate of such beneficiary, in such person’s gross income for the taxable year which includes such date, or if such person is the estate of such beneficiary, in such beneficiary’s gross income for the last taxable year of such beneficiary.
Special Rules
Reduction of inclusion for predeath expenses
The amount includible in gross income under clause (i) by any person (other than the estate) shall be reduced by the amount of qualified expenses which were incurred by the decedent before the date of the decedent’s death and paid by such person within 1 year after such date.
Deduction for estate taxes
An appropriate deduction shall be allowed under section 691(c) to any person (other than the decedent or the decedent’s spouse) with respect to amounts included in gross income under clause (i) by such person.
Definitions
For purposes of this section—
School Freedom Account
The term School Freedom Account means a School Freedom Account within the meaning of section 3 of the School Freedom Act of 2026.
Qualified expenses
The term qualified expenses means the expenses described in section 3(f)(1) of the School Freedom Act of 2026. Any distribution required to be made to a local educational agency under section 3 of the School Freedom Act of 2026 shall be treated as used for qualified expenses.
Higher Education and Skills Obtainment Funds
Treatment of accounts
In general
A Higher Education and Skills Obtainment Fund is exempt from taxation under this subtitle unless such account has ceased to be a Higher Education and Skills Obtainment Fund. Notwithstanding the preceding sentence, any such account is subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc. organizations).
Account Terminations
Rules similar to the rules of paragraphs (2) and (4) of section 408(e) shall apply to Higher Education and Skills Obtainment Fund, and any amount treated as distributed under such rules shall be treated as not used to pay qualified expenses.
Treatment of distributions
Amounts used for qualified expenses
Any amount paid or distributed out of a Higher Education and Skills Obtainment Fund which is used exclusively to pay qualified expenses of any account beneficiary shall not be includible in gross income.
Inclusion of amounts not used for qualified expenses
Any amount paid or distributed out of a Higher Education and Skills Obtainment Fund which is not used exclusively to pay the qualified expenses of the account beneficiary shall be included in the gross income of such beneficiary.
Penalties for distributions not used for qualified expenses
Penalties
Tax penalties
The tax imposed by this chapter on the account beneficiary for any taxable year in which there is a payment or distribution from a Higher Education and Skills Obtainment Fund of such beneficiary which is includible in gross income under paragraph (2) shall be increased by—
in the case of the first such payment or distribution, 20 percent of the amount which is so includible, and
in the case of any subsequent such payment or distribution, 50 percent of the amount which is so includible.
Criminal penalties
In the case of the third payment or distribution to which clause (i) applies (and each such payment or distribution subsequent to such third payment or distribution), in addition to any penalty imposed under clause (i), such beneficiary may be imprisoned for up to 1 year for each such payment or distribution.
Prior non-qualified distributions from School Freedom Account taken into account
For purposes of clauses (i) and (ii), any payment or distribution from a School Freedom Account to which section 530B(c)(3)(A)(i) applies shall be treated as payment or distribution to which clause (i) of this subparagraph applies if such School Freedom Account was converted into the Higher Education and Skills Obtainment Fund with respect to which clause (i) applies.
Exception for distribution of Parental SFA Funds
Subparagraph (A) shall not apply to distributions properly attributable (as determined under regulations or other guidance issued by the Secretary) to Parental SFA Funds transferred to the Higher Education and Skills Obtainment Fund under section 4(a)(3) of the School Freedom Act of 2026.
Exception for Disability or Death
Subparagraph (A) shall not apply if the payment or distribution is made after such beneficiary becomes disabled within the meaning of section 72(m)(7) or dies.
Special rule for minors
In the case of any account beneficiary who has not attained age 18—
paragraphs (2) and (3) (other than paragraph (3)(C)) shall be applied by substituting the individual who authorized such distribution on behalf of the account beneficiary
for such beneficiary
each place it appears, and
clauses (i), (ii), and (iii) of paragraph (3)(A) shall be applied separately with respect to each such individual who authorizes distributions on behalf of an account beneficiary.
Treatment after Death of Account Beneficiary
Treatment if designated beneficiary is spouse
If the account beneficiary’s surviving spouse acquires such beneficiary’s interest in a Higher Education and Skills Obtainment Fund by reason of being the designated beneficiary of such account at the death of the account beneficiary, such Higher Education and Skills Obtainment Fund shall be treated as if the spouse were the account beneficiary.
Other Cases
In general
If, by reason of the death of the account beneficiary, any person acquires the account beneficiary’s interest in a Higher Education and Skills Obtainment Fund in a case to which subparagraph (A) does not apply—
such account shall cease to be a Higher Education and Skills Obtainment Fund as of the date of death, and
an amount equal to the fair market value of the assets in such account on such date shall be includible if such person is not the estate of such beneficiary, in such person’s gross income for the taxable year which includes such date, or if such person is the estate of such beneficiary, in such beneficiary’s gross income for the last taxable year of such beneficiary.
Special Rules
Reduction of inclusion for predeath expenses
The amount includible in gross income under clause (i) by any person (other than the estate) shall be reduced by the amount of qualified expenses which were incurred by the decedent before the date of the decedent’s death and paid by such person within 1 year after such date.
Deduction for estate taxes
An appropriate deduction shall be allowed under section 691(c) to any person (other than the decedent or the decedent’s spouse) with respect to amounts included in gross income under clause (i) by such person.
Definitions
For purposes of this section—
Higher Education and Skills Obtainment Fund
The term Higher Education and Skills Obtainment Fund means a Higher Education and Skills Obtainment Fund within the meaning of section 4 of the School Freedom Act of 2026.
Qualified expenses
The term qualified expenses means the expenses described in section 4(c) of the School Freedom Act of 2026. Any distributions returned to the Treasury under section 4(e)(1) of School Freedom Act of 2026 shall be treated as used for qualified expenses.
.
Deduction allowed whether or not individual elects To itemize deductions
Section 62(a) of such Code is amended by inserting after paragraph (21) the following new paragraph:
School Freedom Accounts
The deduction allowed by section 530B(b)(1).
.
Clerical amendment
The table of sections for part VIII of subchapter F of chapter 1 of such Code is amended by adding at the end the following new items:
.
Effective date
The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.
Tracking of Federal education funds
Before the end of each school year, the Secretary of the Treasury shall determine—
the aggregate amount of deposits made to School Freedom Accounts under section 3 for such school year, categorized by—
whether such deposit was made by the Secretary of the Treasury, a parent, or a State; and
the local educational agency of the account holder; and
of the amounts measured and categorized under paragraph (1), with respect to each local educational agency—
the amount made available to parents in accordance with the regulations issued pursuant to section 3(e)(1); and
the amount of funds disbursed to the local educational agency in accordance with the regulations issued pursuant to section 3(e)(1) and with section 3(e)(2).
Rule of construction
Nothing in this Act shall be construed to—
affect any aspect of private, religious, or home education providers;
exclude private, religious, or home education providers from receiving funds from a School Freedom Account; or
require an educational service provider to alter any creed, practice, admissions policy, or curriculum in order to receive funds from a School Freedom Account.
Prohibition on regulations
Except as authorized by this Act, the Secretary of the Treasury may not issue any rule, promulgate any regulation, or take any other action which imposes any limitation or requirement on the use of a School Freedom Account or Higher Education and Skills Obtainment Fund by a parent or eligible individual.
GAO reporting on School Freedom Account and Higher Education and Skills Obtainment Fund
One-Time report
Not later than 18 months after the date of enactment of this Act, the Comptroller General of the United States shall submit a report to Congress that contains the following information:
A review of the wind-down and termination of covered Federal education programs by the Secretary of Education.
The reallocation of unobligated amounts originally appropriated for covered Federal education programs to carry out the School Freedom Account program under section 3, as required by section 2(d).
A summary of the regulations established by the Secretary of the Treasury under section 3(e)(1).
Annual report
Not later than 1 year after the date of enactment of this Act, and annually thereafter, the Comptroller General of the United States shall submit a report to Congress that contains the following information:
The most recent annual data collected pursuant to section 6.
An assessment of whether any additional uses of funds for a School Freedom Account or Higher Education and Skills Obtainment Fund could benefit the education of eligible individuals.
An analysis of how the Secretary of the Treasury is tracking Federal funds deposited into School Freedom Accounts.
Based on the most recent data available at the time such report is submitted, and to the extent such data is available—
the annual number of students who expended funds from a School Freedom Account to—
attend a private school;
attend a public charter school;
attend a homeschool; or
attend educational classes outside the home, including as part of a micro school or learning pod;
the aggregate annual amount of funds expended by parents from School Freedom Accounts for a purpose other than an eligible uses under section 3(f)(1);
the aggregate amount of funds in School Freedom Accounts that rolled over to the subsequent school year;
the number of School Freedom Accounts that converted to Higher Education and Skills Obtainment Funds and the aggregate amount in accounts that converted;
the aggregate number of eligible individual who expend amounts from a Higher Education and Skills Obtainment Fund to pay costs associated with attendance of an institution of higher education or towards career and technical education; and
the aggregate annual amount of funds from Higher Education and Skills Obtainment Funds that were returned to the Treasury.
Any other information the Comptroller General determines important to assessing and improving the implementation or administration of the School Freedom Account program or the Higher Education and Skills Obtainment Fund program.
Definitions
In this Act:
Career and technical education
The term career and technical education has the meaning given that term in section 3 of the Carl D. Perkins Career and Technical Education Act of 2006 (20 U.S.C. 2302).
Child with a disability
The term child with a disability has the meaning given that term in section 602 of the Individuals with Disabilities Education Act (20 U.S.C. 1401).
Cost of attendance
The term cost of attendance has the meaning given that term in section 472 of the Higher Education Act of 1965 (20 U.S.C. 1087ll).
Covered Federal education program
The term covered Federal education program means an applicable program (as defined in section 400 of the General Education Provisions Act (20 U.S.C. 1221)) the primary purpose of which is to support elementary or secondary education, except such term does not include the School Freedom Account program authorized under this Act.
Eligible individual
The term eligible individual means, with respect to a School Freedom Account, an individual who—
has not completed secondary school;
is or will become eligible to attend a elementary or secondary school;
is a citizen or national of the United States; and
has at least 1 parent that is a citizen or national of the United States.
ESEA terms
The terms child, elementary school, local educational agency, parent, secondary school, and State have the meanings given those terms in section 8101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801).
Institution of higher education
The term institution of higher education has the meaning given that term in section 102 of the Higher Education Act of 1965 (20 U.S.C. 1002).