the calendar year in which such individual’s taxable year begins is less than 300 percent of the poverty line for the size of the family involved (determined on a single aggregate basis) for the taxable year. (ii) Specified supporter The term specified supporter means, with respect to any individual described in clause (i), any taxpayer with respect to whom such individual was a dependent for any taxable year ending in the 3-year period described in subparagraph (D)(i). (D) Independent student defined (i) In general The term independent student means any individual if such individual was not a dependent of another taxpayer for any taxable year ending in the 3-year period which ends on the first day of the first academic period with respect to which such individual is an eligible student (as defined in section 25A(b)(3)). (ii) Certain academic periods disregarded An academic period shall be disregarded under clause (i) if such academic period ends more than 2 years before the beginning of the next academic period with respect to which the individual is an eligible student (as defined in section 25A(b)(3)). (E) Other definitions (i) Household income The term household income has the meaning given such term in section 36B(d)(2). (ii) Poverty line The term poverty line has the meaning given such term in section 36B(d)(3)(A). (iii) Family size The family size involved with respect to any taxpayer shall be determined under rules similar to the rules of section 36B(d)(1). . (3) Conforming amendment Section 32(c)(1)(A)(ii) of such Code is amended by striking any other individual who does not have a qualifying child and inserting any individual not described in clause (i) . (b) Modification of age requirements Section 32(c)(1)(A)(ii)(II) of such Code is amended by striking has attained age 25 but not attained age 65 and inserting has attained age 18 . (c) Care-Giving and learning taken into account as compensated work Section 32(a) of such Code is amended by adding at the end the following new paragraph: (3) Special rule