on the basis of race, color, national origin, religion, disability, or sex. (3) Rule of construction The amount of any payment (or other form of support provided on behalf of an immigrant student) under this section shall not be treated as income of a parent or guardian of the student for purposes of Federal tax laws or for determining eligibility for any other Federal program. (j) Treatment of State aid A State shall not take into consideration emergency impact aid payments received under this section by a local educational agency in the State in determining the eligibility of such local educational agency for State aid, or the amount of State aid, with respect to free public education of children. 4. Definitions (a) In general Unless otherwise specified, the terms used in this Act have the meanings given the terms in section 9101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 ). (b) Specific definitions In this Act: (1) Eligible local educational agency The term eligible local educational agency means a local educational agency that serves an elementary school or secondary school (including a charter school) in which there is enrolled an immigrant student. (2) Eligible BIA-funded school The term eligible BIA-funded school means a school funded by the Bureau of Indian Affairs in which there is enrolled an immigrant student. (3) Immigrant student The term immigrant student has the meaning given the term immigrant children and youth in section 3301 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7011 ).