(4) Public schools For purposes of this subsection, the terms “elementary school” and “secondary school” have the meanings given such terms by section 14101 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 8801 ), as in effect on the date of the enactment of this subsection.
26 USC § 142(k)(4)
None identified. Default scope is assumed to be the entire title.