Act of 1965 ( 20 U.S.C. 1002 ), or an area career and technical education school, as defined in section 3 of the Carl D. Perkins Career and Technical Education Act of 2006 ( 20 U.S.C. 2302 ). The Secretary may waive the application of this paragraph in the case of any alien with dependents under the age of 12, any alien the Secretary determines would be unable to reasonably comply by reason of a disability or other impediment, or anyone above 65 years of age. (5) Taxes The participant shall pay any applicable taxes and satisfy any tax obligations outstanding within 10 years of the date of application approval. (6) Support dependents The participant shall support any dependents including by providing food, shelter, clothing, education, and covering basic medical needs. (7) Medical costs (A) In general The participant shall be enrolled under qualifying health coverage. (B) Definition For purposes of this paragraph, the term qualifying health coverage means, with respect to the participant, the higher of the following levels of coverage applicable to such alien: (i) At a minimum, catastrophic health insurance coverage that provides coverage of such individual with respect to at least the State of employment and State of residence of the alien. (ii) In the case of an alien whose State of residence or State of employment requires such an alien to maintain coverage under health insurance, such health insurance. (8) Public benefits Beginning on the date of participation in the Dignity Program, the participant shall not avail himself or herself of any Federal means-tested benefits or entitlement programs. For purposes of this paragraph, any benefits received by a child or dependent that is a United States citizen living in the same household shall not be taken into account. (9) Levy In addition to other taxes, there is hereby imposed on the income of every participant a tax equal to 1.5 percent of the adjusted gross income (as defined in section 3121(a) of the Internal Revenue Code of 1986) received by the individual