; and (B) does not include any amounts described in section 36B(b)(3)(D) of the Internal Revenue Code of 1986 or section 1303(b)(2) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18023(b)(2) ). (12) Poverty line The term poverty line has the meaning given such term in section 36B(d)(3) of the Internal Revenue Code of 1986. (13) Qualified health plan The term qualified health plan has the meaning given such term in section 1301(a) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18021(a) ). (14) Relevant return information The term relevant return information means, with respect to a taxpayer, any return information, as defined in section 6103(b)(2) of the Internal Revenue Code of 1986, which may be relevant, as determined by the Secretary of the Treasury in consultation with the Secretary of Health and Human Services, with respect to— (A) determining, or facilitating determination of, the eligibility of any household member of the taxpayer for any insurance affordability program, either directly or through enabling access to additional information potentially relevant to such eligibility