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 list of eligible scholarship-granting organizations on behalf of a State to mandate, direct, or control any aspect of a private or home education provider, regardless of whether or not a home education provider is treated as a private school under State law. (C) No participating State or entity acting on behalf of a State shall exclude, discriminate against, or otherwise disadvantage any education provider with respect to programs or services under this Act based in whole or in part on the provider’s religious character or affiliation, including religiously or mission-based policies or practices. (4) Parental rights to use scholarships No participating State or entity acting on behalf of a State shall disfavor or discourage the use of such scholarships for the purchase of elementary and secondary education services, including those services provided by private or nonprofit entities, such as faith-based providers. (5) State and local authority Nothing in this section or section 45T shall be construed to modify a State or local government’s authority and responsibility to fund education. (e) Limitations (1) Tax liability No credit allowed under this section or section 45T shall exceed the taxpayer’s Federal income tax liability for the taxable year. (2) Prohibitions A taxpayer is prohibited from selling or transferring any portion of a tax credit allowed under this section or section 45T. (3) Denial of double benefit The Secretary of the Treasury shall prescribe such regulations or other guidance to ensure that the sum of the tax benefits provided by Federal, State, or local law for a qualified contribution receiving a Federal tax credit in any taxable year shall not exceed the sum of the qualified contributions made by the taxpayer for the taxable year. (f)