; and (ii) pursuant to State law, was able, as of the date of the enactment of the Education Freedom Scholarships and Opportunity Act , to receive contributions that are eligible for a State tax credit if such contributions are used by the organization to provide scholarships to individual elementary and secondary students, including scholarships for attending private schools. (5) Qualifying scholarship The term qualifying scholarship means a scholarship granted by an eligible scholarship-granting organization to an individual elementary or secondary student under this section or section 45T. (6) State The term State means each of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the outlying areas (as defined in section 1121(c) of the Elementary and Secondary Education Act of 1965), and the Department of the Interior (acting through the Bureau of Indian Education). (d) Rules of construction (1) In general A scholarship awarded to a student from the proceeds of a qualified contribution under this section or section 45T shall not be considered assistance to the school or other educational provider that enrolls, or provides educational services to, the student or the student's parents. (2) Not treated as income The amount of any such scholarship shall not be treated as income of the child or his or her parents for purposes of Federal tax laws or for determining eligibility for any other Federal program. (3) Prohibition of control over nonpublic education providers (A) Nothing in this Act shall be construed to permit, allow, encourage, or authorize any Federal control over any aspect of any private, religious, or home education provider, whether or not a home education provider is treated as a private school or home school under State law. This Act shall not be construed to exclude private, religious, or home education providers from participation in programs or services under this Act. (B) Nothing in this Act shall be construed to permit, allow, encourage, or authorize an entity submitting a