1. Short title This Act may be cited as the Children Have Opportunities in Classrooms Everywhere Act . 2. Federal funding under the Elementary and Secondary Education Act of 1965 to follow the student Title VIII of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 7801 et seq. ) is amended by adding at the end the following: H Funds to follow the student 8701. Funds to follow the student (a) Definitions In this section: (1) 529 education savings plan account The term 529 education savings plan account means a qualified tuition program (as defined in section 529(b)(1)(A) of the Internal Revenue Code of 1986). (2) Eligible child The term eligible child means a child who is from a household, the taxable income of which for the most recently completed taxable year is not more than 130 percent of an amount equal to the poverty level, as determined by using criteria of poverty established by the Bureau of the Census. (3) Home school The term home school means a home school as defined by the laws of the State in which the eligible child resides. (b) Funds To follow the student (1) In general Notwithstanding any other provision of law and to the extent permitted under State law, a State educational agency shall allocate grant funds provided under title I, subparts 2 and 3 of part B of title II, and titles III, IV, V, and VI, for the purposes of ensuring that funding under such titles follows children, to the public school the children attend or for the expenses described in section 529(c)(7) of the Internal Revenue Code of 1986. (2) Plan (A) In general Each State that carries out allocations described in paragraph (1) shall establish a plan that complies with the following: (i) The parent or guardian of each eligible child in the State who desires access to the funds described in paragraph (1) shall annually submit to the State educational agency by not later than April 30, a paper or electronic application form that includes the following: (I) The parent or guardian's taxable income based on the Federal