; and (B) 90 percent of the amount that the Secretary would provide to a Bureau-funded school on behalf of such student for the applicable school year under sections 1127 and 1130. (2) Quarterly disbursements A Tribe that receives a disbursement amount under subsection (a) shall make quarterly grant distributions of such amount to education savings accounts for ESA eligible students. (3) Limitation A Tribe shall allocate not more than 15 percent of the amount received per pupil under this section to the administration of the education savings account programs of the Tribe. (4) Roll over and remaining funds in an account Not more than 50 percent of an ESA eligible student's total grant amount for a school year made under this section may roll over for use to the following school year. (c) Effect on allotments For purposes of any calculation regarding the total number of eligible Indian students under section 1127, the Secretary shall include all ESA eligible students who participate in an education savings account program under this section. (d) Rule of construction A grant awarded to an ESA eligible student under this section shall be considered assistance to the student and shall not be considered assistance to a school that enrolls the ESA eligible student or any other educational service provider from which the ESA eligible student receives services. (e) Definitions In this section: (1) ESA eligible student (A) In general The term ESA eligible student means an individual who— (i) is— (I) an elementary school or secondary school student who attended a Bureau-funded school in the semester preceding the date on which the student first applies for participation in an education savings account program; or (II) a child who will be eligible to attend a Bureau-funded school for kindergarten or any other elementary school grade in the next semester that will start after the date on which the student first applies for participation in an education savings account program