Definitions

In this section—

(A) the term “adjusted gross income” means— (i) in the case of a dependent student, for the second tax year preceding the academic year— (I) the adjusted gross income (as defined in section 62 of title 26 ) of the student’s parents; plus (II) for Federal Pell Grant determinations made for academic years beginning on or after July 1, 2026 , the foreign income (as described in section 1087vv(b)(5) of this title ) of the student’s parents; and (ii) in the case of an independent student, for the second tax year preceding the academic year— (I) the adjusted gross income (as defined in section 62 of title 26 ) of the student (and the student’s spouse, if applicable); plus (II) for Federal Pell Grant determinations made for academic years beginning on or after July 1, 2026 , the foreign income (as described in section 1087vv(b)(5) of this title ) of the student (and the student’s spouse, if applicable);

(B) the term “family size” has the meaning given the term in section 1087vv(k) of this title ;

(C) the term “poverty line” means the poverty line (as determined under the poverty guidelines updated periodically in the Federal Register by the Department of Health and Human Services under the authority of section 9902(2) of title 42 ) applicable to the student’s family size and applicable to the second tax year preceding the academic year;

(D) the term “single parent” means— (i) a parent of a dependent student who was a head of household (as defined in section 2(b) of title 26 ) or a surviving spouse (as defined in section 2(a) of title 26 ) or was an eligible individual for purposes of the credit under section 32 of such title, in the second tax year preceding the academic year; or (ii) an independent student who is a parent and was a head of household (as defined in section 2(b) of title 26 ) or a surviving spouse (as defined in section 2(a) of title 26 ) or was an eligible individual for purposes of the credit under section 32 of such title, in the second tax year preceding the academic year;

(E) the term “total maximum Federal Pell Grant” means the total maximum Federal Pell Grant award per student for any academic year described under subsection (b)(5); and

(F) the term “minimum Federal Pell Grant” means the minimum amount of a Federal Pell Grant that shall be awarded to a student for any academic year in which that student is attending full time, which shall be equal to 10 percent of the total maximum Federal Pell Grant for such academic year.