; and (ii) any other standard-issuing entity determined appropriate; and (B) may— (i) adopt a standard considered under subparagraph (A); or (ii) establish alternative standards. (g) Guidance to insurance providers To be eligible for a grant under the program under this section, a State or Indian tribal government shall establish, and make available to the public, guidance to insurance providers that includes suggested incentives for households that carry out disaster mitigation activities under the program, including— (1) the mitigation standards established under subsection (f); (2) increased eligibility for insurance coverage; and (3) discounts for households that carry out such mitigation activities. (h) Maximum amounts A State or Indian tribal government may not provide more than an amount of $10,000, not to exceed the actual cost of mitigation activities, to any individual household under the program. Such amount shall be increased yearly to reflect any increase in the Consumer Price Index. (i) Gross income For purposes of the Internal Revenue Code of 1986, gross income shall not include amounts provided under this section. (j) Definition of qualifying mitigation activity In this section, the term qualifying mitigation activity means an activity relating to a housing unit— (1) for property to— (A) improve the strength of a roof deck attachment; (B) create a secondary water barrier to prevent water intrusion or mitigate against potential water intrusion from wind-driven rain; (C) improve the durability, impact resistance (not less than class 3 or 4 rating), or fire resistance (not less than class A rating) of a roof covering; (D) brace gable-end walls; (E) reinforce the connection between a roof and supporting wall; (F) protect openings from penetration by wind-borne debris; (G) protect exterior doors and garages from natural hazards; (H) complete measures contained in the publication of the Federal Emergency Management Agency entitled Wind Retrofit Guide for Residential Buildings (P–804)