Code, as redesignated by this Act, is amended by striking subparagraphs (C) and (D). (C) Section 32(m) of such Code is amended by striking subsections (c)(1)(E) and (c)(3)(D) and inserting subsections (c)(1)(D) and (c)(3)(B) . (b) Inclusion of qualifying students (1) In general Section 32(c)(1)(A) of such Code is amended by striking or at the end of clause (i), by striking the period at the end of clause (ii)(III) and inserting , or , and by inserting after clause (ii)(III) the following new clause: (iii) any individual who is a qualifying student. . (2) Qualifying student defined Section 32(c)(1) of such Code, as amended by subsection (a), is further amended by adding at the end the following new subparagraph: (E) Qualifying student (i) In general The term qualifying student means, with respect to a taxable year, an individual who is an eligible student (as defined in section 25A(b)(3)) with respect to an institution of higher education (as defined in section 101 of the Higher Education Act of 1965) who— (I) (aa) has qualified for a Federal Pell Grant with respect to the academic year beginning in such taxable year, or (bb) whose modified adjusted gross income (as defined in section 24(b)(1)) is less than 250 percent of the poverty line (defined in section 529A(b)(7)(B)) as for the size of the family involved for the taxable year, and (II) is not a dependent for whom a deduction is allowable under section 151 to another taxpayer for any taxable year beginning in the same calendar year as such taxable year. (ii) Family size For purposes of this subparagraph, in determining the poverty line applicable to the taxpayer, the family size with respect to such taxpayer shall be equal to the number of individuals for whom such taxpayer is allowed a deduction under section 151 for the taxable year. . (3) Conforming amendment Section 32(c)(1)(A)(ii) of such Code is amended by inserting (other than a qualifying student) after any other individual . (c) Minimum credit for students and for individuals with certain qualifying