on behalf of an ESA eligible student under this section shall not be treated as income of the parent or the student for purposes of Federal tax laws or for determining eligibility for any other Federal program. (g) Termination The authority to carry out this section shall expire on the date that is 5 years after the date of the enactment of this Act. (h) Definitions In this section: (1) Appropriate officials The term appropriate officials means— (A) tribal officials who are elected