; and (4) by defining the term wholly owned subsidiary educational institution , as referenced in such section, as such term is defined under subsection (b). (b) Definitions For purposes of this section: (1) Provider The term provider has the meaning given such term in section 400.202 of title 42, Code of Federal Regulations. (2) Wholly owned subsidiary educational institution The term wholly owned subsidiary educational institution means, with respect to a provider, an educational institution that— (A) is organized as a legal entity distinct from the provider; (B) has the provider as its sole owner or sole member; and (C) is organized in the same State in which the provider is organized or registered to do business.