; (v) the ISA provider and the ISA recipient enter into an agreement that, as of the date of the ISA, includes each element described in clauses (i) through (iv); and (vi) the agreement states that it is an income share agreement and subject to this Act. (B) Special rule If a provider offers a financial product that meets the requirements of clauses (i) through (v) but does not include the statement described in clause (vi), then the financial product is not an income share agreement and shall be considered credit. (17) Income threshold The term income threshold means a fixed dollar amount that is the minimum income per payment period that an ISA recipient is required to earn before the ISA recipient is required to make a payment on an income share agreement for such payment period. (18) Institution of higher education The term institution of higher education has the meaning given the term in section 102 of the Higher Education Act of 1965 ( 20 U.S.C. 1002 ). (19) ISA duration The term ISA duration means the maximum length of time during which the income of an ISA recipient can be subject to an ISA payment (absent periods of payment relief pause at the request of the ISA recipient). (20) ISA financing The term ISA financing means the disbursement of funds by an ISA provider under an income share agreement. (21) ISA maximum number of payments The term ISA maximum number of payments means the maximum number of ISA payments (during ISA payment periods in which the ISA recipient’s income is greater than the income threshold) that an ISA recipient could be required to make. (22) ISA payment The term ISA payment — (A) means the amount of an ISA recipient’s periodic payment obligation, based on the terms of the income share agreement, during any payment period for which the ISA recipient's income is greater than the income threshold