Page:United States Statutes at Large Volume 112 Part 2.djvu/847

 PUBLIC LAW 105-244—OCT. 7, 1998 112 STAT. 1731 the December next preceding the beginning of such academic year, and rounding the result to the nearest $10.". SEC. 477. SIMPLIFIED NEEDS TEST; ZERO EXPECTED FAMILY CON- TRIBUTION. Section 479 (20 U.S.C. 1087ss) is amended— (1) in subsection (b)(3)— (A) in the matter preceding subparagraph (A), by striking "this paragraph" and inserting this subsection, or subsection (c), as the case may be,"; (B) in subparagraph (A), by striking "or" at the end thereof; (C) by redesignating subparagraph (B) as subparagraph (C); and (D) by inserting after subparagraph (A) the following new subparagraph: "(B) a form 1040 (including any prepared or electronic version of such form) required pursuant to the Internal Revenue Code of 1986, except that such form shall be considered a qualifying form only if the student or family files such form in order to take a tax credit under section 25A of the Internal Revenue Code of 1986, and would otherwise be eligible to file a form described in subparagraph (A); or"; (2) in subsection (c)— (A) by amending paragraph (1)(A) to read as follows: "(A) the student's parents file, or are eligible to file, a form described in subsection (b)(3), or certify that the parents are not required to file an income tax return and the student files, or is eligible to file, such a form, or certifies that the student is not required to file an income tax return; and"; and (B) by amending paragraph (2)(A) to read as follows: "(A) the student (and the student's spouse, if any) files, or is eligible to file, a form described in subsection (b)(3), or certifies that the student (and the student's spouse, if any) is not required to file an income tax return; and". SEC. 478. DISCRETION OF STUDENT FINANCIAL AID ADMINISTRATORS. Section 479A (20 U.S.C. 1087tt) is amended— (1) in subsection (a), by inserting after the second sentence the following: "Special circumstances may include tuition expenses at an elementary or secondary school, medical or dental expenses not covered by insurance, unusually high child care costs, recent unemployment of a family member, the number of parents enrolled at least half-time in a degree, certificate, or other program leading to a recognized educational credential at an institution with a program participation agreement under section 487, or other changes in a family's income, a family's assets, or a student's status."; and (2) by amending subsection (c) to read as follows: "(c) REFUSAL OR ADJUSTMENT OF LOAN CERTIFICATIONS.—On a case-by-case basis, an eligible institution may refuse to certify a statement that permits a student to receive a loan under part B or D, or may certify a loan amount or make a loan that is less than the student's determination of need (as determined under this part), if the reason for the action is documented and provided

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