Average adjusted gross income
Average adjusted gross income means the average of the adjusted gross income as defined under 26 U.S.C. 62 or comparable measure of the person or legal entity for the relevant tax years, which are: (1) For the 2023 program year, 2019, 2020, and 2021; and (2) For the 2024 program year, 2020, 2021, and 2022.