school student at a public, private, or religious school. (d) Coordination with Coverdell education savings accounts The taxpayer shall not take into account any eligible elementary and secondary school supply expenses under subsection (a) to the extent such expenses are taken into account as qualified education expenses under section 530(d)(2)(A). . (b) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting before the item relating to section 26 the following new item: Sec. 25F. Elementary and secondary school supplies. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.