; and (ii) whose household income for the taxable year does not exceed 600 percent of an amount equal to the poverty line for a family of the size involved. (6) Cost of attendance The term cost of attendance , with respect to a student attending a qualified institution of higher education for an academic period, has the meaning given such term in section 472 of the Higher Education Act of 1965 ( 20 U.S.C. 1087ll ), less any grants for cost of attendance (as defined in such section) received by such student from any person other than such institution during such academic period. (7) FAFSA safe harbor For purposes of this section, a qualified institution of higher education may rely on data from Free Applications for Federal Student Aid authorized under section 483(a) of the Higher Education Act of 1965 ( 20 U.S.C. 1092(a) ). (8) Family size; household income