; and (2) payments made and services provided under part E of title IV of the Social Security Act ( 42 U.S.C. 670 et seq.) to or on behalf of any child or youth over whom the State agency has responsibility for placement, care, or supervision, including the value of vouchers for education and training and amounts expended for room and board for youth who are not in foster care but are receiving services under section 477 of such Act ( 42 U.S.C. 677 ). . (e) Assets Section 480(f)(1) of the Higher Education Act of 1965 ( 20 U.S.C. 1087vv(f)(1) ) is amended by striking The term and all that follows through the period at the end and inserting the following: (A) In determining the value of assets in a determination of need under this title— (i) in the case of an individual who has not filed, and is not required to file, any Federal tax return or in the case of a qualified recipient of a means-tested Federal benefits program, as defined in section 473(b)(3)(B), the individual's assets shall be considered to be equal to zero; and (ii) in the case of a parent of a dependent student or in the case of an independent student with dependents other than a spouse, the individual's assets shall be considered to be equal to zero if that parent or independent student filed a Federal form 1040EZ, 1040A, or 1040 with no forms or schedules. (B) In the case of an individual who filed a form 1040 with forms or schedules, the term assets means cash on hand, including the amount in checking and savings accounts, time deposits, money market funds, trusts, stocks, bonds, other securities, mutual funds, tax shelters, qualified education benefits (except as provided in paragraph (3)), and the net value of real estate, income producing property, and business and farm assets, excluding the primary home. . (f) Special combat pay Section 480 of the Higher Education Act of 1965 ( 20 U.S.C. 1087vv ) is amended— (1) in subsection (j), by striking paragraph (4)