brief filed on behalf of any State which is a defendant in such action. (b) Definitions For purposes of this section, the terms eligible student , scholarship granting organization , and qualified elementary or secondary education expense shall have the same meanings given such terms under section 25F(c) of the Internal Revenue Code of 1986 (as added by section 2(a) of this Act). 6. Effective date The amendments made by this Act shall apply to taxable years beginning after December 31, 2023.