; and (2) it is the fundamental right of parents to determine the best education for their children. (b) Elementary and secondary education grant program The Secretary of the Treasury shall carry out a program under which the Secretary makes allocations to States, in accordance with subsection (c), to support elementary and secondary education. (c) Allocations to States The allocations made by the Secretary to each State under subsection (b) shall be in proportion to the aggregate amount of Federal individual income taxes paid by the residents of such State (relative to such aggregate amount paid by residents of all the States) as determined by the Secretary after consultation with the Secretary of the Treasury. (d) Use of funds A State that receives an allocation under subsection (c) shall use such funds to support elementary and secondary education in the State.