; (B) untaxed portion of pensions; and (C) payments to individual retirement accounts and Keogh accounts excluded from income for Federal income tax purposes. ; and (2) in paragraph (2)— (A) by striking or at the end of subparagraph (E); (B) by striking the period at the end of subparagraph (F) and inserting a semicolon; and (C) by adding at the end the following: (G) workman’s compensation; (H) veteran’s benefits such as death pension, dependency, and indemnity compensation, but excluding veterans’ education benefits as defined in subsection (c); (I) interest on tax-free bonds; (J) housing, food, and other allowances (excluding rent subsidies for low-income housing) for military, clergy, and others (including cash payments and cash value of benefits), except that the value of on-base military housing or the value of basic allowance for housing determined under section 403(b) of title 37, United States Code, received by the parents, in the case of a dependent student, or the student or student’s spouse, in the case of an independent student, shall be excluded; (K) cash support or any money paid on the student’s behalf, except, for dependent students, funds provided by the student’s parents