‘‘(d) TERMS RELATING TO INCOME AND FAMILIES.—For purposes of - TopicsExpress

‘‘(d) TERMS RELATING TO INCOME AND FAMILIES.—For purposes of this section— ‘‘(1) FAMILY SIZE.—The family size involved with respect to any taxpayer shall be equal to the number of individuals for whom the taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year. ‘‘(2) HOUSEHOLD INCOME.— ‘‘(A) HOUSEHOLD INCOME.—The term ‘household income’ means, with respect to any taxpayer, an amount equal to the sum of— ‘‘(i) the modified gross income of the taxpayer, plus

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