; (D) Social Security benefits authorized under title II of the Social Security Act ( 42 U.S.C. 401 et seq.); (E) Medicare benefits authorized under title XVIII of the Social Security Act ( 42 U.S.C. 1395 et seq.); and (F) benefits received under the Federal-State Unemployment Compensation Act of 1970 ( 26 U.S.C. 3304 note). (6) Immigration laws The term immigration laws has the meaning given the term in section 101(a)(17) of the Immigration and Nationality Act ( 8 U.S.C. 1101(a)(17) ). (7) Institution of higher education The term institution of higher education has the meaning given the term in section 102 of the Higher Education Act of 1965 ( 20 U.S.C. 1002 ), except that the term does not include an institution of higher education outside the United States. (8) Military-related terms The terms active duty , active service , active status , and armed forces have the meanings given those terms in section 101 of title 10, United States Code. (9) Applicable Federal tax liability The term applicable Federal tax liability means liability for Federal taxes imposed under the Internal Revenue Code of 1986, including any penalties and interest on such taxes. (10) Secretary The term Secretary means the Secretary of Homeland Security. (11) Significant misdemeanor The term significant misdemeanor means— (A) a criminal offense involving— (i) domestic violence; (ii) sexual abuse or exploitation, including sexually explicit conduct involving minors (as such terms are defined in section 2256 of title 18, United States Code); (iii) burglary; (iv) unlawful possession or use of a firearm; (v) drug distribution or trafficking; or (vi) driving under the influence or driving while intoxicated