; (2) a lifeline rate; (3) bill discounting; (4) assistance under special hardship provisions; (5) assistance through a percentage-of-income payment plan; or (6) water efficiency-related and water needs-related home repair, including direct installation of water-efficient fixtures and leak repair, which may be completed by a third party under a subgrant or contract awarded by the State or by a local administrative agency or Tribal government designated by the State. (e) Assistance exempt from taxation Notwithstanding any other provision of law, assistance provided to a low-income household or an environmentally at-risk household that is also a low-income household under a program carried out by the State, a local administrative agency, Tribal government, or a community-based nonprofit entity (on behalf of households), using a grant under this section shall be exempt from income tax under the Internal Revenue Code of 1986. (f) Lower income limit For purposes of this section, a State may adopt an income limit that is lower than the limit described in subsection (a)(3)(B), except that the State may not exclude a household from eligibility in a fiscal year based solely on household income if that income is less than 110 percent of the poverty level for the State. (g) Reporting requirements (1) In general In addition to meeting any other applicable reporting requirements, as a condition of receiving a grant under this section, a State shall prepare and submit to the Secretary an annual report that summarizes, in a manner determined by the Secretary, the program carried out by the State (including any portions carried out through designation of a local administrative agency or Tribal government or the award of a subgrant or contract to a community-based nonprofit entity) under the grant, including— (A) key features; (B) sources of funding; (C) eligibility criteria; (D) participation rates; (E) the monetary benefit per participant; (F) program costs