; and (B) with respect to any loan made, insured, or guaranteed under part B or D on or before June 30, 2021, if such borrower elects to repay the loan under such income-based repayment plan on or after July 1, 2021. (2) Special terms Notwithstanding any other provision of this section, with respect to a loan described under paragraph (1), the following terms shall apply to the income-based repayment plan under this subsection: (A) (i) Notwithstanding subsection (a)(3)(B), the 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 the adjusted gross income of the borrower (subject to clause (ii)) exceeds the applicable percentage of the poverty line in accordance with clause (iii). (ii) (I) Subject to subclause (II), in the case of a married borrower (regardless of tax filing status), clause (i) shall be applied by substituting the adjusted gross income of the borrower and the borrower’s spouse for the adjusted gross income of the borrower . (II) Subclause (I) shall not be applicable to any borrower who is married and who certifies to the Secretary through a form approved by the Secretary that the borrower is— (aa) separated from the spouse of the borrower; or (bb) unable to reasonably access the income information the spouse of such borrower. (iii) For purposes of clause (i), the term applicable percentage means 250 percent of the poverty line 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) ))— (I) reduced by 10 percentage points for each $1,000 by which the borrower’s adjusted gross income (in the case of a single borrower) exceeds $80,000