The term “low-income individual “
means an individual whose families taxable income for
the preceding year did not exceed 150
percent of the poverty level amount.
The figures shown under family
income represent amounts equal to 150 percent of the family
income levels established by the Census Bureau for
determining poverty status. The poverty guidelines were
published by the U.S. Department of Health and Human
Services in the Federal Register, Vol. 72, No. 15,
January 24, 2007, pp. 3147-3148.
