; applications (a) Federal Pell Grants Beginning on the effective date described in subsection (b), section 401 of the Higher Education Act of 1965 ( 20 U.S.C. 1070a ) is amended to read as follows: 401. Federal Pell Grants: amount and determinations; applications (a) Purpose; definitions (1) Purpose The purpose of this subpart is to provide a Federal Pell Grant to low-income students. (2) Definitions In this section— (A) the term adjusted gross income means— (i) in the case of a dependent student, the adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986) of the student’s parents in the second tax year preceding the academic year; and (ii) in the case of an independent student, the adjusted gross income (as defined in section 62 of the Internal Revenue Code of 1986) of the student (and the student’s spouse, if applicable) in the second tax year preceding the academic year; (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