; and (5) sections 1315 through 1320 of Public Law 112–141 (126 Stat. 549). (b) Department of the interior (1) Wild and scenic rivers For each area designated as an Economic Freedom Zone under this Act, the Secretary of the Interior shall not enforce, with respect to that Economic Freedom Zone, and the Economic Freedom Zone shall be exempt from compliance with the Wild and Scenic Rivers Act ( 16 U.S.C. 1271 et seq.). (2) National heritage areas For the period beginning on the date of enactment of this Act and ending on the date on which an area is removed from designation as an Economic Freedom Zone, any National Heritage Area located within that Economic Freedom Zone shall not be considered to be a National Heritage Area and any applicable Federal law (including regulations) relating to that National Heritage Area shall not apply. V Educational enhancements 501. Educational opportunity tax credit (a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25D the following new section: 25E. Credit for qualified elementary and secondary education expenses (a) In general In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the qualified elementary and secondary education expenses of an eligible student. (b) Limitation The amount taken into account under subsection (a) with respect to any student for any taxable year shall not exceed $5,000. (c) Definitions For purposes of this section— (1) Qualified elementary and secondary education expenses The term qualified elementary and secondary education expenses has the meaning given such term under section 530(b)(3). (2) Eligible student The term eligible student means any student who— (A) is enrolled in, or attends, any public, private, or religious school (as defined in section 530(b)(3)(B)), and (B) whose principal residence (within the meaning of section 123) is located in an Economic Freedom Zone.