; and (II) in determining household income the Secretary shall aggregate the income of married individuals filing separate tax returns. (ii) Special rule for individuals not filing returns (I) In general In the case of any taxpayer who was not required to file a return of tax for the tax imposed by section 1 for the taxable year described in clause (i)(I) or for whom the information described in clause (i) is not available for such year, such taxpayer shall be treated as a taxpayer with a household income which is less than 100 percent of the poverty line. (II) Use of other data Subclause (I) shall not apply if the Secretary determines, based on such other information from any agency of the United States as the Secretary determines is reliable, that the taxpayer's household income for such year is 100 percent of the poverty line or greater. (iii) Poverty line The term poverty line has the meaning given such term under section 36B(d) of the Internal Revenue Code of 1986. (D) Authority to provide tax information (i) In general Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (23) Disclosure of return information to carry out eligibility requirements for certain programs (A) In general The Secretary shall disclose to officers and employees of the Department of the Treasury or the American Opportunity Fund Board return information of any taxpayer whose income is relevant in determining any annual contribution to an American Opportunity Account under section 3 of the American Opportunity Accounts Act . Such return information shall be limited to— (i) taxpayer identity information with respect to such taxpayer, (ii) the filing status of such taxpayer, (iii) the number of individuals for whom a deduction is allowed under section 151 with respect to the taxpayer (including the taxpayer and the taxpayer's spouse), (iv) the modified adjusted gross income (as defined in section 36B) of such taxpayer, of any spouse of such taxpayer who filed a separate return,