Education Science for the purposes of identifying eligible students receiving a scholarship from such organization and conducting the evaluations and reports required under section 2(d) of the Educational Opportunities Act . For purposes of paragraph (5), the term independent certified public accountant means, with respect to an organization, a certified public accountant which is not a related person (within the meaning of section 465(b)(3)(C)) with respect to such organization or any employee of such organization. (e) Eligible school reporting requirement (1) In general The reports described in this subsection include— (A) a report to the parents on the student’s academic achievement, including a comparison with the aggregate academic achievement of other students in the same grade or level at the school who receive a scholarship from a scholarship granting organization, if available, and (B) a report, to each scholarship granting organization that provides scholarships to students at the school, that includes— (i) the test results, in the aggregate and disaggregated by race or ethnicity and grade level, of the students receiving such scholarships who are in grades 3 through 12 on a grade-appropriate nationally norm-referenced standardized test, or a grade-appropriate State-recognized assessment, and (ii) any additional data requested by the Director of the Institute of Education Sciences in accordance with section 2(d)(B) of the Educational Opportunities Act . (2) No personally identifiable information In preparing and submitting the report described in paragraph (1)(B), a school shall not include any personally identifiable information regarding a student. (f) Denial of double benefit No deduction shall be allowed under any provision of this chapter for any expense for which a credit is allowed under this section. (g) Election This section shall apply to a taxpayer for a taxable year only if such taxpayer elects to have this section apply for such taxable year. . (2) Clerical amendment The table of sections