elementary or secondary education expenses of eligible students (a) In general In the case of an individual, gross income shall not include any amounts provided to any dependent of such individual pursuant to a scholarship for qualified elementary or secondary education expenses of an eligible student which is provided by a scholarship granting organization. (b) Definitions In this section, the terms qualified elementary or secondary education expense , eligible student , and scholarship granting organization have the same meaning given such terms under section 25F(c). . (b) Conforming amendment The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before the item relating to section 140 the following new item: Sec. 139J. Scholarships for qualified elementary or secondary education expenses of eligible students. . 5. Organizational and parental autonomy (a) Prohibition of control over scholarship organizations (1) In general (A) Treatment A scholarship granting organization shall not, by virtue of participation under any provision of this Act or any amendment made by this Act, be regarded as acting on behalf of any governmental entity. (B) No governmental control Nothing in this Act, or any amendment made by this Act, shall be construed to permit, allow, encourage, or authorize any Federal, State, or local government entity, or officer or employee thereof, to mandate, direct, or control any aspect of any scholarship granting organization. (C) Maximum freedom To the extent permissible by law, this Act, and any amendment made by this Act, shall be construed to allow scholarship granting organizations maximum freedom to provide for the needs of the participants without governmental control. (2) Prohibition of control over non-public schools (A) No governmental control Nothing in this Act, or any amendment made by this Act, shall be construed to permit, allow, encourage, or authorize any Federal, State, or local government entity, or officer or