; and (2) funds in the account, in an amount determined pursuant to an agreement between the parent of the child and the local educational agency concerned, shall be used to pay for the child’s costs of attendance at such school. (e) Tribal consultation (1) In general Before providing educational services to ESA eligible students, and on an annual basis thereafter, a participating educational service provider shall engage in consultation with appropriate tribal officials before providing educational services to ESA eligible students. (2) Documentation The participating educational service provider shall maintain in the provider’s records and provide to the Bureau of Indian Education a written affirmation signed by the appropriate officials of the participating tribes or tribal organizations approved by the tribes that the consultation required by this section has occurred. If such officials do not provide such affirmation within a reasonable period of time, the affected educational service provider shall forward documentation that such consultation has taken place to the Bureau of Indian Education. (3) Rule of construction Nothing in this section shall be construed to require the participating educational service provider to determine who are the appropriate officials. (4) Limitation Consultation required under this section shall not interfere with the timely approval and operation of participating educational service providers. (f) Rule of construction A grant awarded to an ESA eligible student under this section shall be considered assistance to the student and shall not be considered assistance to a school that enrolls the ESA eligible student or any other educational service provider from which the ESA eligible student receives services. The amounts provided on behalf of an ESA eligible student under this section shall not be treated as income of the parent or the student for purposes of Federal tax laws or for determining eligibility for any other Federal program. (g) Termination The authority to carry out