; (P) contributions to a college savings account, which may include contributions to a qualified tuition program (as defined in section 529(b)(1)(A) of the Internal Revenue Code of 1986) or other prepaid tuition plan offered by a State; or (Q) any other educational expenses approved by the Secretary. (b) Disbursements (1) Annual disbursements A Tribe that receives a disbursement amount under subsection (a) shall make semi-annual distributions of such amount to education savings accounts for ESA eligible students. (2) Limitation A Tribe shall allocate not more than 5 percent of the amount received per pupil under this section to the administration of the education savings account programs of the Tribe. (3) Roll over and remaining funds in an account Amounts remaining in the Tribal education savings account of a student at the end of a school year shall remain available until expended for use in accordance with this section. (4) Terminition and return of funds The Tribal education savings account of a student shall terminate on— (A) the date on which the student enrolls in a public elementary school or secondary school on a full-time basis; (B) in the case of a student who is pursuing postsecondary education, the earlier of— (i) the date on which the student completes postsecondary education; or (ii) the date on which the student attains the age of 25 years; (C) in the case of a student who is an individual with a disability, the date on which the student attains the age of 26 years; or (D) in the case of an individual not described in subparagraph (B) or (C), the earlier of— (i) the date on which the student attains the age of 25 years