; (2) enables a taxpayer to make a qualifying contribution to one or more eligible scholarship-granting 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 Education Freedom Scholarships 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 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, instead of through the Web portal described in subsection (a), provided that the taxpayer, or the eligible scholarship-granting 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 $5,000,000,000 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. (2) Allocation of cap (A) Initial allocations For each calendar year, the Secretary shall— (i) first reserve, for each State, an amount equal to the sum of the qualifying contributions made in the State in the previous year