; (2) enables a taxpayer to make a qualifying contribution to one or more eligible scholarship-granting organizations and eligible workforce training 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 of the provisions of the Education Freedom Scholarships and Opportunity Act under 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 and eligible workforce training 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; and (E) the percentage of total contributions the organization awards in a calendar year. (b) Nonportal contributions A taxpayer may opt to make a contribution directly to an eligible scholarship-granting organization or an eligible workforce training organization, instead of through the Web portal described in subsection (a), provided that the taxpayer, or the eligible scholarship-granting organization or eligible workforce training organization on behalf of the taxpayer, applies for, and receives pre-approval for a tax credit from the Secretary of Education in coordination with the Secretary of the Treasury. (c) National and State caps on credits (1) National cap There is a cap of $10,000,000,000 on the sum of the contributions that qualify for a credit under section 25E and section 45T of the Internal Revenue Code of 1986 for each calendar year, of which— (A) $5,000,000,000 shall be allotted for qualified contributions to eligible scholarship-granting organizations