; and (B) with respect to any loan made, insured, or guaranteed under part B or D before July 1, 2019, if such borrower elects to repay the loan under the income-based repayment plan on or after July 1, 2019, in accordance with paragraph (3) and section 428(b)(1)(D)(ii) or 455(d)(7), as applicable. (2) Special terms With respect to a loan described in paragraph (1), the following terms shall apply to the income-based repayment plan carried out under this section: (A) (i) Notwithstanding subsection (a)(3)(B), (b), or (e)— (I) the annual repayment amount under this subsection shall be an amount equal to 10 percent of the result obtained by calculating, on at least an annual basis, the amount by which— (aa) the borrower's, and the borrower's spouse's (if applicable), adjusted gross income; exceeds (bb) the applicable percentage of the poverty line in accordance with clause (ii) that is applicable to the borrower's family size as determined under section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) )