; (B) in the case of a child who is pursuing postsecondary education, the earlier of— (i) the date on which the child completes postsecondary education; or (ii) the date on which the child attains the age of 22 years; (C) in the case of a child who is an individual with a disability, the date on which the child attains the age of 26 years; or (D) in the case of an individual not described in subparagraph (B) or (C), the earlier of— (i) the date on which the child attains the age of 22 years; or (ii) the expiration of any 2-year period during which funds in the account are not used in accordance with this section. (2) Return of funds Any funds remaining in a Military Education Savings Account on the date such account terminates under paragraph (1) shall be returned to the Treasury of the United States and shall be used to carry out the program under this section. (k) Compulsory attendance requirements A State that receives funds under this title shall consider a child with a Military Education Savings Account for a school year as meeting the State’s compulsory school attendance requirements for such school year. (l) Special rule In the case of a child with a Military Education Savings Account who attends a public school on a less than full-time basis in a school year— (1) the child may not attend the public school free of charge