SIMPLIFIED NEEDS TEST; ZERO EXPECTED FAMILY CONTRIBUTION.

SEC. 477. SIMPLIFIED NEEDS TEST; ZERO EXPECTED FAMILY CONTRIBUTION. 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”.