(ii) Exception for certain federal programs In the case of a Federally-assisted building (as defined in subsection (d)(6)(C)(i) of section 42), clause (i) shall not apply to a unit all of the occupants of which meet all applicable requirements under the housing program described in such subsection through which the building is assisted, financed, or operated. (iii) Other exceptions Clause (i) shall not apply to a unit occupied by an individual who— (I) is married, if such individual's spouse also occupies the unit, (II) is a person with disabilities (as defined in section 3(b)(3)(E) of the United States Housing Act of 1937), (III) is a veteran (as defined in section 101(2) of title 38, United States Code), (IV) has one or more qualifying children (as defined in section 152(c)), if such children also occupy the unit, the individual is not a dependent (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of another individual, and such children are not claimed as dependents (as so defined) of another individual, or (V) is, or was immediately prior to attaining the age of majority— (aa) an emancipated minor or in legal guardianship as determined by a court of competent jurisdiction in the individual's State of legal residence, (bb) under the care and placement responsibility of the State agency responsible for administering a plan under part B or part E of title IV of the Social Security Act, or (cc) was an unaccompanied youth (within the meaning of section 725(6) of the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. 11434a(6) )) or a homeless child or youth (within the meaning of section 725(2) of such Act ( 42 U.S.C. 11434a(2) )). (E) Owner-occupied buildings having 4 or fewer units eligible for credit where development plan (i) In general Subparagraph (C) shall not apply to the acquisition or rehabilitation of a building pursuant to a development plan of action sponsored by a State or local government or a qualified nonprofit organization. (ii) Limitation