; and (B) in a manner that would, in the absence of such Federal funds, supplement the funds made available from non-Federal resources for the education of pupils participating in programs under this subpart, and not to supplant such funds. . (b) Amendment to table of contents The table of contents in section 2 of the Elementary and Secondary Education Act of 1965 is amended by inserting after the item relating to section 1127 the following: Sec. 1128. Title I funds follow the low-income child State option. . II Further Clarification of Coverdell Education Savings Accounts 201. Allowance of home school expenses as qualified education expenses for purposes of a Coverdell Education Savings Account (a) In General Paragraph (3) of section 530(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Private school For purposes of this section, the term ‘private school’ includes any home school that meets the requirements of State law applicable to such home schools, whether or not such school is deemed a private school for purposes of State law. . (b) Effective Date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 202. Elimination of Coverdell Education Savings Account contribution limitation (a) In general Subparagraph (A) of section 530(b)(1) of the Internal Revenue Code of 1986 is amended by inserting or at the end of clause (i), by striking , or at the end of clause (ii) and inserting a period, and by striking clause (iii). (b) Prohibition on excess contributions Subsection (b) of section 530 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Prohibition on excess contributions A program shall not be treated as a Coverdell education savings account unless it provides adequate safeguards to prevent contributions on behalf of a designated beneficiary in excess of those necessary to provide for the qualified education expenses of the beneficiary. . (c) Effective date