specified student
(1) Decrease in minimum age for credit (A) In general Subsection (c)(1)(A)(ii)(II) shall be applied by substituting “the applicable minimum age” for “age 25”. (B) Applicable minimum age For purposes of this paragraph, the term “applicable minimum age” means— (i) except as otherwise provided in this subparagraph, age 19, (ii) in the case of a specified student (other than a qualified former foster youth or a qualified homeless youth), age 24, and (iii) in the case of a qualified former foster youth or a qualified homeless youth, age 18. (C) Specified student For purposes of this paragraph, the term “specified student” means, with respect to any taxable year, an individual who is an eligible student (as defined in section 25A(b)(3) ) during at least 5 calendar months during the taxable year. (D) Qualified former foster youth For purposes of this paragraph, the term “qualified former foster youth” means an individual who— (i) on or after the date that such individual attained age 14, was in foster care provided under the supervision or administration of an entity administering (or eligible to administer) a plan under part B or part E of title IV of the Social Security Act (without regard to whether Federal assistance was provided with respect to such child under such part E), and (ii) provides (in such manner as the Secretary may provide) consent for entities which administer a plan under part B or part E of title IV of the Social Security Act to disclose to the Secretary information related to the status of such individual as a qualified former foster youth. (E) Qualified homeless youth For purposes of this paragraph, the term “qualified homeless youth” means, with respect to any taxable year, an individual who certifies, in a manner as provided by the Secretary, that such individual is either an unaccompanied youth who is a homeless child or youth, or is unaccompanied, at risk of homelessness, and self-supporting.