shall be made available to a household to the extent necessary to carry out such action or proceeding and consistent with the privacy standards established under subsection (e)(2)(A). (C) Regulations For purposes of any such administrative or judicial action, all parties shall be required to comply with any substantive and procedural regulations established by the Secretary for the operation of the Energy Refund Program unless such regulations are not in accordance with law. (g) Treatment The value of the refund provided under this section shall not be considered income or resources for any purpose under any Federal, State, or local laws, including, but not limited to, laws relating to an income tax, or public assistance programs (including, but not limited to, health care, cash aid, child care, nutrition programs, and housing assistance) and no participating State or political subdivision thereof shall decrease any assistance otherwise provided an individual or individuals because of the receipt of a refund under this section. (h) Program integrity For purposes of ensuring program integrity and complying with the requirements of the Improper Payment Information Act of 2002, the Secretary shall, to the maximum extent possible, rely on and coordinate with the quality control sample and review procedures of paragraphs (2), (3), (4), and (5) of section 16(c) of the Food and Nutrition Act of 2008 ( 7 U.S.C. 2025(c) ). (i) Definitions (1) Electronic benefit transfer system The term electronic benefit transfer system means a system by which household benefits or refunds defined under subsection (e) are issued from and stored in a central databank via electronic benefit transfer cards. (2) Gross income The term gross income means the gross income of a household that is determined in accordance with standards and procedures established under section 5 of the Food and Nutrition Act of 2008 ( 7 U.S.C. 2014 ) and its implementing regulations. (3) Household (A) The term household means— (i) in subparagraphs (A) and (B) of