; and (ii) shall be subject to the rules applicable to individuals who are not lawfully present set forth in section 1402(e) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071(e) ). (B) Refundable tax credits A contingent nonimmigrant shall not be allowed any credit under sections 24 and 32 of the Internal Revenue Code of 1986. (4) Federal, State, and local public benefits For purposes of title IV of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 ( 8 U.S.C. 1601 et seq.), a contingent nonimmigrant shall not be considered a qualified alien under the Immigration and Nationality Act ( 8 U.S.C. 1101 et seq.). (5) Clarification An alien granted contingent nonimmigrant status under this division shall not be considered to have been admitted to the United States for the purposes of section 245(a) of the Immigration and Nationality Act ( 8 U.S.C. 1255(a) ). (e) Revocation (1) In general The Secretary shall revoke the status of a contingent nonimmigrant at any time if the alien— (A) no longer meets the eligibility requirements set forth in subsection (b); (B) knowingly uses documentation issued under this section for an unlawful or fraudulent purpose; or (C) was absent from the United States at any time without authorization after being granted contingent nonimmigrant status. (2) Additional evidence In determining whether to revoke an alien’s status under paragraph (1), the Secretary may require the alien— (A) to submit additional evidence