year, the sum of the qualified Federal benefits received by individuals who are employees of such person for such taxable year. (2) Qualified Federal benefits The term qualified Federal benefits means, with respect to an individual, the following: (A) The dollar value of supplemental nutrition assistance for which the household (as defined in section 3(m) of the Food and Nutrition Act of 2008) that includes such individual is eligible. (B) The dollar value of meals that such individual or dependents of such individual are eligible for under the school lunch program under the Richard B. Russell National School Lunch Act and the school breakfast program under section 4 of the Child Nutrition Act of 1966. (C) The aggregate amount of the monthly assistance payments for rental of a dwelling unit that the household of such individual is a member of is eligible to have made on its behalf pursuant to section 8 of the United States Housing Act of 1937. (D) The amount of payments made under section 1903 of the Social Security Act with respect to expenditures made by a State under a State Medicaid plan under title XIX of such Act (or a waiver of such plan) for medical assistance for such individual or for dependents of such individual. (d) Employee For purposes of this section, the term employee means— (1) any full-time or part-time employee, (2) any individual who is a full-time or part-time independent contractor (including any employee of such independent contractor) and provides services to the employer, unless— (A) the individual is free from control and direction in connection with the performance of the service, both under the contract for the performance of service and in fact, (B) the service is performed outside the usual course of the business of the employer, and (C) the individual is customarily engaged in an independently established trade, occupation, profession, or business of the same nature as that involved in the service performed, and (3) any individual who is a full-time or part-time joint employee,