; (2) shall not be considered— (A) income or assets (including untaxed income and benefits under section 480(b)) in the computation of a student’s expected family contribution or student aid index in determining the amount of aid for which the student is eligible under title IV for any academic year; and (B) in determining eligibility for other public benefits; and (3) shall not be included in the gross income of such student for purposes of the Internal Revenue Code of 1986. (g) Eligibility for benefits No individual shall be determined to be ineligible to receive benefits provided under this section on the basis of citizenship, alienage, or immigration status. (h) Definitions In this section: (1) Community college The term community college means— (A) a degree-granting public institution of higher education (as defined in section 101) at which— (i) the highest degree awarded is an associate degree; or (ii) an associate degree is the most frequently awarded degree; (B) a 2-year Tribal College or University (as defined in section 316(b)(3)); (C) a degree-granting Tribal College or University (as defined in section 316(b)(3)) at which— (i) the highest degree awarded is an associate degree; or (ii) an associate degree is the most frequently awarded degree; or (D) a branch campus of a 4-year public institution of higher education (as defined in section 101), if, at such branch campus— (i) the highest degree awarded is an associate degree