Exhibit (j)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm under the captions “Financial Highlights” in the Prospectus and “Counsel and Independent Registered Public Accounting Firm” in the Statement of Additional Information, each dated April 30, 2022, and each included in this Post-Effective Amendment No. 66 to the Registration Statement (Form N-1A, File No. 002-58407) of Elfun Tax-Exempt Income Fund (the “Registration Statement”).

We also consent to the incorporation by reference of our report dated March 1, 2022, with respect to the financial statements and financial highlights of Elfun Tax-Exempt Income Fund included in the Annual Report to Shareholders (Form N-CSR) for the year ended December 31, 2021, into this Registration Statement, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Boston, Massachusetts

April 27, 2022