; and (iii) meets any eligibility requirements of the education savings account program of the Tribe in which the student applies to participate. (B) Period of eligibility A student who meets the requirements of clauses (i) and (iii) of subparagraph (A) for a school year and who was an enrolled member of the Tribe to which the student submitted an application for participation in the education savings account program of the Tribe at the time of submitting the application to the Tribe shall be deemed to meet the requirements of such clauses until the date on which the student graduates high school or reaches the age of 21 years, whichever occurs first. (2) Education savings account program The term education savings account program means a program administered by a Tribe in which the Tribe awards a grant to an account controlled by a parent of an elementary school or secondary school student from which the parent may purchase goods and services needed for the education of the student. (3) Parent The term parent means a parent, guardian, custodian, or other person with the authority to act on behalf of an ESA eligible student. (4) Tribe The term Tribe means any recognized Indian tribe included on the current list published by the Secretary of the Interior under section 104 of the Federally Recognized Indian Tribe Act of 1994 ( 25 U.S.C. 5131 ). . (b) Conforming amendment Section 1126(c) of the Education Amendments of 1978 ( 25 U.S.C. 2006(c) ) is amended by striking section 1141(12) and inserting section 1142(12) . (c) GAO Study Not later than 3 years after the date of enactment of this Act, the Comptroller General of the United States shall— (1) conduct a review of the implementation of the amendments made by this Act during the preceding 3-year period, including any factors impacting increased participation in education savings account programs established pursuant to the amendments made by this Act