; (2) the provision of tax credits under this Act does not expand the regulatory authority of the Federal Government, the State, its officers, or any school district to impose any additional regulation of an entity beyond those necessary to enforce the requirements of this Act; and (3) participating eligible entities shall be given the maximum freedom to provide for the needs of their participants without government control. 4. Volume cap (a) Amount The volume cap amount available for tax credits allowed under sections 25F and 45BB of the Internal Revenue Code of 1986, as added by this Act, shall be $2,000,000,000 annually, beginning for taxable years beginning in 2024 and for each succeeding calendar year thereafter. (b) Application for credits The Secretary shall develop a system to track and make available information in real time, regarding availability of such tax credits to donors which will be available on a first-come, first-serve basis.