; (2) by striking the period at the end of paragraph (33) and inserting , plus ; and (3) by adding at the end the following new paragraph: (34) the credit for qualified contributions determined under section 45U(a). . (e) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: Sec. 45U. Contributions to eligible scholarship-granting organizations. . (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2020. 202. Education Freedom Scholarships web portal and administration (a) In general The Secretary of Treasury shall, in coordination with the Secretary of Education, establish, host, and maintain a web portal that— (1) lists all eligible scholarship-granting organizations; (2) enables a taxpayer to make a qualifying contribution to one or more eligible scholarship-granting organizations and to immediately obtain both a pre-approval of a tax credit for that contribution and a receipt for tax filings; (3) provides information about the tax benefits under sections 25E and 45U of the Internal Revenue Code of 1986; and (4) enables a State to submit and update information about its programs and its eligible scholarship-granting organizations for informational purposes only, including information on— (A) student eligibility; (B) allowable educational expenses; (C) the types of allowable education providers; (D) the percentage of funds an organization may use for program administration