eligible expenses above the amount provided under a child safety account. Such program shall be administered by the Mayor consistent with the following: (1) Parents will be allowed to top off tuition or other eligible expenses. (2) The parent may claim these expenses as a personal income tax credit against income taxes imposed by the District of Columbia. (3) This tax credit will not be limited by the parent tax liability so as to ensure parents with lower incomes to better afford to move their student to a safe educational environment.