; or (D) a local public safety organization. (3) Federal Poverty Guidelines The term Federal Poverty Guidelines means the Federal Poverty Guidelines used for purposes of section 54.409(a)(1) of title 47, Code of Federal Regulations (or any successor regulation). (4) Household The term household has the meaning given such term in section 54.400 of title 47, Code of Federal Regulations (or any successor regulation). (5) Income The term income has the meaning given such term in section 54.400 of title 47, Code of Federal Regulations (or any successor regulation). (6) Nonprofit organization The term nonprofit organization means an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such code. (7) Not-for-profit social welfare organization The term not-for-profit social welfare organization means an organization described in section 501(c)(4) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such code. 4. Credit for computer and education costs (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C. Credit for computer and education costs (a) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to such so much of the individual’s qualified computer and education costs paid or incurred by the taxpayer during the taxable year as does not exceed $2,000. (b) Lifetime limitation (1) In general The credit allowed under subsection (a) with respect to each eligible individual shall not exceed $10,000 per individual. (2) Special rule for dependents In the case of a taxpayer who is claiming a portion of the lifetime limitation of a dependent who is an eligible individual, the credit allowed under subsection (a) with respect to each dependent may not exceed $2,000 of the lifetime limitation of such