years beginning after December 31, 2022. 203. Modification of student occupancy rules (a) In General Subparagraph (D) of section 42(i)(3) of the Internal Revenue Code of 1986 is amended to read as follows: (D) Rules relating to students (i) In general A unit occupied solely by individuals who— (I) have not attained age 24, and (II) are enrolled in a full-time course of study at an institution of higher education (as defined in section 3304(f)), shall not be treated as a low-income unit. (ii) Exception for certain Federal programs In the case of a federally-assisted building (as defined in subsection (d)(6)(C)(i)), 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 An individual shall not be treated as described in clause (i) if the individual meets the income limitation applicable under subsection (g)(1) to the project of which the building is a part and— (I) is married, (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 1 or more qualifying children (as defined in section 152(c)), (V) is or has been a victim or threatened victim of domestic violence, dating violence, sexual assault, or stalking (as defined in section 40002 of the Violence Against Women Act of 1994), (VI) is or has been a victim of any form of human trafficking, or (VII) is, or was 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) an unaccompanied youth (within the meaning of section 725(6) of the