; and (B) $225 per month to each dependent child, until reaching the age of 18 years. (4) Dependent undergraduate education assistance (A) In general For each dependent child enrolled or accepted for enrollment in a part-time or full-time program of undergraduate instruction at an institution of higher education, an annual amount not to exceed the lesser of $7,500 or half the total annual cost of attendance at such institution. (B) Relation to other assistance Assistance provided under this paragraph shall not be considered for the purpose of awarding Federal assistance under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq. ), except that in no case shall the sum of the total amount of student financial assistance awarded to a dependent child under such title and the amount of assistance provided under this paragraph exceed the child’s total cost of attendance. (C) Duration of assistance A dependent child may receive assistance under this paragraph for not more than a total of 5 years. (D) Good standing required The dependent child must maintain good standing at the institution in order to receive assistance under this paragraph. (E) Effect of parental death or remarriage The death or remarriage of the surviving spouse does not affect a dependent child’s eligibility for assistance under this paragraph. 4. Tax provisions relating to elementary or secondary school staff members killed in an act of violence while performing school duties (a) Teacher’s wages in year of death excluded from income (1) In general Part II of subchapter J of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 693. Income taxes of elementary or secondary school staff members killed in an act of violence while performing school duties In the case of any individual who is a victim (as defined by section 2(1) of the Teacher Victims’ Family Assistance Act of 2017 ), any tax imposed by this subtitle on any amount received by such individual by reason of school employment