Tax Credit Act are autonomous and not agents of the State or Federal Government and therefore— (1) a Federal or State agency may not in any way regulate the program of a participating, entity that accepts a contribution or a scholarship under this Act, (2) the provision of tax credits under this Act does not expand the regulatory authority of the Federal Government, the State, its officers, or any school district to impose any additional regulation of an entity beyond those necessary to enforce the requirements of this Act, and (3) participating eligible entities shall be given the maximum freedom to provide for the needs of their participants without government control. 5. Volume cap (a) Amount The volume cap amount available for tax credits for purposes of this Act shall be $2,000,000,000 annually, beginning for taxable year 2018 and for each succeeding taxable year thereafter. (b) Application for credits The Secretary shall develop a system to track and make available information in real time, regarding availability of tax credits to donors which will be available on a first-come, first-serve basis. (c) Distribution Fifty percent of the annual amount made available shall be allotted by the Secretary for donations to workforce development and apprenticeship training organizations and 50 percent for donations to scholarship granting organizations. 6. Effective date The amendments made by this Act shall apply to taxable years ending on or after December 31, 2017.