not exceed 5 percent of the taxable income (as defined in section 170(b)(2)(D)) of the domestic corporation for such taxable year. (c) Additional provisions For purposes of this section, any qualified contributions made by a domestic corporation shall be subject to the provisions of section 25E, to the extent applicable. . (2) Credit part of general business credit Section 38(b) is amended— (A) by striking plus at the end of paragraph (31), (B) by striking the period at the end of paragraph (32) and inserting , plus , and (C) by adding at the end the following new paragraph: (33) the credit for qualified contributions determined under section 45T(a). . (3) 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. 45T. Contributions to eligible scholarship-granting organizations. . II Education Freedom Scholarships web portal and administration 201. Education Freedom Scholarships web portal and administration (a) In general The Secretary of Education shall, in coordination with the Secretary of the Treasury, establish, host, and maintain a Web portal that— (1) lists all scholarship-granting organizations that are eligible under section 25E or 45T of the Internal Revenue Code of 1986