who is a qualifying student. . (2) Qualifying student defined Section 32(c)(1) of such Code, as amended by subsection (a), is further amended by adding at the end the following new subparagraph: (E) Qualifying student The term qualifying student means, with respect to a taxable year, an individual who is an eligible student (as defined in section 25A(b)(3)) with respect to an institution of higher education (as defined in section 101 of the Higher Education Act of 1965) who— (i) is not a dependent for whom a deduction is allowable under section 151 to another taxpayer for any taxable year beginning in the same calendar year as such taxable year, and (ii) either— (I) is qualified for a Federal Pell Grant with respect to the academic year beginning in such taxable year, or (II) has modified adjusted gross income of less than 250 percent of the poverty line for the size of the family involved for the taxable year. (F) Definitions For purposes of this subparagraph: (i) Modified adjusted gross income The term modified adjusted gross income means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933. (ii) Poverty line (I) In general The term poverty line has the meaning given such term in section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) ), including any revision required by such section. (II) Family size For purposes of determining the poverty line applicable to the taxpayer, the family size with respect to any taxpayer shall be equal to the number of individuals for whom the taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year. . (3) Conforming amendment Section 32(c)(1)(A)(ii) of such Code is amended by inserting (other than a qualifying student) after any other individual . (c) Minimum credit for students and for individuals with certain qualifying dependents Section 32(a) of such Code is amended by adding at the end the