1. Short title This Act may be cited as the School Choice Now Act . I Emergency Education Freedom Grants 101. Emergency education freedom grants (a) Definitions In this title: (1) Definitions from the Internal Revenue Code of 1986 The definitions in section 25E(c) of the Internal Revenue Code of 1986, as added by section 201, shall apply to this section, except as otherwise provided. (2) Eligible scholarship-granting organization The term eligible scholarship-granting organization means— (A) an organization that— (i) is described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code; (ii) provides qualifying scholarships to an eligible student who— (I) resides in the State in which the eligible scholarship-granting organization is recognized; or (II) in the case of funds provided to the Secretary of the Interior, attending elementary schools or secondary schools operated or funded by the Bureau of Indian Education; (iii) is identified by a Governor to receive an allotment under subsection (b); (iv) agrees to allocate at least 95 percent of its allotment under subsection (c) to qualifying scholarships; (v) implements robust policies and procedures to prevent waste, fraud, and abuse in the program that it administers; and (vi) provides qualifying scholarships to— (I) more than 1 eligible student; (II) more than 1 eligible family; and (III) different eligible students attending more than 1 education provider; or (B) an organization that— (i) is described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code; (ii) pursuant to State law, was able, as of January 1, 2020, 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