1. Short title This Act may be cited as the Education Freedom Scholarships and Opportunity Act . 2. Purpose The purpose of this Act is to encourage individual and corporate taxpayers to contribute to scholarships for individual students through eligible scholarship-granting organizations and eligible workforce training organizations, as identified by States. I Amendments to the Internal Revenue Code of 1986 101. References to the Internal Revenue Code of 1986 Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. 102. Tax credits for contributions to eligible scholarship-granting organizations and eligible workforce training organizations (a) Credit for individuals (1) In general Subpart A of part IV of subchapter A of chapter 1 is amended by adding after section 25E the following new section: 25F. Contributions to eligible scholarship-granting organizations and eligible workforce training organizations (a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of any qualified contributions made by the taxpayer during the taxable year. (b) Amount of credit The credit allowed under subsection (a) in any taxable year shall not exceed 10 percent of the taxpayer's adjusted gross income for the taxable year. (c) Definitions For purposes of this section— (1) Qualified contribution The term qualified contribution means a contribution of cash to any eligible scholarship-granting organization or eligible workforce training organization. (2) Qualified expense The term qualified expense means any educational expense that is— (A) for an individual student’s elementary or secondary education, as recognized by the State, (B) for the secondary education component of an individual