; and (B) used for the program under this section. (i) Compulsory attendance requirements A State that receives funds under this title shall consider a child with a Military Education Savings Account for a school year as meeting the State's compulsory school attendance requirements for such school year. (j) Special rule In the case of a child with a Military Education Savings Account who attends a public school on a less than full-time basis in a school year— (1) the child may not attend the public school free of charge; and (2) funds in the Account, in an amount determined pursuant to an agreement between the parent of the child and the local educational agency concerned, shall be used to pay for the child’s costs of attendance at such school. (k) Tax treatment of accounts (1) In general A Military Education Savings Account is exempt from taxation under subtitle A of the Internal Revenue Code of 1986. (2) Contributions and distributions For purposes of such subtitle— (A) any contribution to a military education savings account by the Secretary under this section shall not be includible in the gross income of the individual for whose benefit such account is maintained or the parent of such individual