; (B) the term family size has the meaning given the term in section 480(l); (C) the term poverty line means the poverty line (as determined under the poverty guidelines updated periodically in the Federal Register by the Department of Health and Human Services under the authority of section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) )) applicable to the student's family size and applicable to the second tax year preceding the academic year; (D) the term single parent means— (i) a parent of a dependent student who was a head of household (as defined in section 2(b) of the Internal Revenue Code of 1986) or a surviving spouse (as defined in section 2(a) of the Internal Revenue Code of 1986) or was an eligible individual for purposes of the credit under section 32 of such Code, in the second tax year preceding the academic year; or (ii) an independent student who was a head of household (as defined in section 2(b) of the Internal Revenue Code of 1986) or a surviving spouse (as defined in section 2(a) of the Internal Revenue Code of 1986) or was an eligible individual for purposes of the credit under section 32 of such Code, in the second tax year preceding the academic year; (E) the term total maximum Federal Pell Grant means the total maximum Federal Pell Grant award per student for any academic year described under paragraph (5)