US Code

Public Law 119-73 (01/23/2026)

20 U.S.C. § 1087qq

Student aid index for independent students with dependents other than a spouse

(a)

Computation of student aid index

(1)

In general

For each independent student with dependents other than a spouse, the student aid index is equal to the amount determined by—
(A)
computing adjusted available income by adding—
(i)
the family’s available income (determined in accordance with subsection (b)); and
(ii)
the family’s available assets (determined in accordance with subsection (c));
(B)
assessing such adjusted available income in accordance with an assessment schedule set forth in subsection (d); and
(C)
considering such assessment resulting under subparagraph (B) as the amount determined under this subsection.
(2)

Exception

If the sum determined under paragraph (1) with respect to an independent student with dependents other than a spouse is less than − $1,500, the student aid index for the independent student shall be − $1,500.

(b)

Family’s available income

(1)

In general

section 1087vv of this titleThe family’s available income is determined by deducting from total income (as defined in )—
(A)
Federal income taxes;
(B)
an allowance for payroll taxes, determined in accordance with paragraph (2);
(C)
an income protection allowance, determined in accordance with paragraph (3); and
(D)
an employment expense allowance, determined in accordance with paragraph (4).
(2)

Allowance for payroll taxes

The allowance for payroll taxes is equal to the sum of—
(A)
section 3101(b) of title 26 the total amount earned by the student (and spouse, if appropriate), multiplied by the rate of tax under ; and
(B)
section 3101(a) of title 26 the amount earned by the student (and spouse, if appropriate) that does not exceed such contribution and benefit base (twice such contribution and benefit base, in the case of a joint return) for the year of the earnings, multiplied by the rate of tax applicable to such earnings under .
(3)

Income protection allowance

section 1078rr(b) of this titleThe income protection allowance shall equal the amount determined in the following table, as adjusted by the Secretary pursuant to :
(A)

Income Protection Allowance (to be adjusted for 2023–2024 and succeeding years)

Family Size (including

student)

Amount

3

$46,140

4

$56,970

5

$67,230

6

$78,620

For each additional add

$8,880.
In the case of a married independent student with dependents:
(B)

Income Protection Allowance (to be adjusted for 2023–2024 and succeeding years)

Family Size (including

student)

Amount

2

$43,920

3

$54,690

4

$67,520

5

$79,680

6

$93,180

For each additional add

$10,530.
In the case of a single independent student with dependents:
(4)

Employment expense allowance

section 1087rr(g) of this titleThe employment expense allowance is equal to the lesser of $4,000 or 35 percent of the student’s earned income or the combined earned income of the student and the student’s spouse, if applicable (as adjusted by the Secretary pursuant to ).

(c)

Family’s available assets

(1)

In general

(A)

Determination

Except as provided in subparagraph (B), the family’s available assets are equal to—
(i)
the difference between the family’s assets (as defined in 1087vv(f) of this title) and the asset protection allowance (determined in accordance with paragraph (2)); multiplied by
(ii)
7 percent.
(B)

Not less than zero

The family’s available assets under this subsection shall not be less than zero.

(2)

Asset protection allowance

section 1087rr(d) of this title

Asset Protection Allowances for Families and Students

If the age of the student is—

And the student is

married

single

 

then the allowance is—

25 or less

 $  0

   $0

26

 $400

 $100

27

 $700

 $300

28

 $1,100

 $400

29

 $1,500

 $600

30

 $1,800

 $700

31

 $2,200

 $800

32

 $2,600

 $1,000

33

 $2,900

 $1,100

34

 $3,300

 $1,300

35

 $3,700

 $1,400

36

 $4,000

 $1,500

37

 $4,400

 $1,700

38

 $4,800

 $1,800

39

 $5,100

 $2,000

40

 $5,500

 $2,100

41

 $5,600

 $2,200

42

 $5,700

 $2,200

43

 $5,900

 $2,300

44

 $6,000

 $2,300

45

 $6,200

 $2,400

46

 $6,300

 $2,400

47

 $6,500

 $2,500

48

 $6,600

 $2,500

49

 $6,800

 $2,600

50

 $7,000

 $2,700

51

 $7,100

 $2,700

52

 $7,300

 $2,800

53

 $7,500

 $2,900

54

 $7,700

 $2,900

55

 $7,900

 $3,000

56

 $8,100

 $3,100

57

 $8,400

 $3,100

58

 $8,600

 $3,200

59

 $8,800

 $3,300

60

 $9,100

 $3,400

61

 $9,300

 $3,500

62

 $9,600

 $3,600

63

 $9,900

 $3,700

64

$10,200

 $3,800

65 or more

$10,500

 $3,900.
The asset protection allowance is calculated based on the following table (as revised by the Secretary pursuant to ):

(d)

Assessment schedule

section 1087rr(e) of this title

Assessment From Adjusted Available Income

If AAI is—

Then the assessment is—

Less than − $6,820

− $1,500

− $6,820 to $17,400

22% of AAI

$17,401 to $21,800

$3,828 + 25% of AAI over $17,400

$21,801 to $26,200

$4,928 + 29% of AAI over $21,800

$26,201 to $30,700

$6,204 + 34% of AAI over $26,200

$30,701 to $35,100

$7,734 + 40% of AAI over $30,700

$35,101 or more

$9,494 + 47% of AAI over $35,100.
The assessment of adjusted available income (as determined under subsection (a)(1) and hereafter in this subsection referred to as “AAI”) is calculated based on the following table (as revised by the Secretary pursuant to ):

(e)

Computations in case of separation, divorce, or death

In the case of a student who is divorced or separated, or whose spouse has died, the spouse’s income and assets shall not be considered in determining the family’s available income or assets.

Pub. L. 89–329, title IV, § 477Pub. L. 99–498, title IV, § 406(a)100 Stat. 1465Pub. L. 100–50, § 14(1)101 Stat. 349–351Pub. L. 102–325, title IV, § 471(a)106 Stat. 597Pub. L. 103–208, § 2(g)(2)107 Stat. 2472Pub. L. 105–78, title VI, § 609(i)111 Stat. 1524Pub. L. 105–244, title IV, § 475112 Stat. 1730Pub. L. 109–171, title VIII, § 8017(c)(1)120 Stat. 173Pub. L. 110–84, title VI, § 601(c)121 Stat. 802Pub. L. 111–39, title IV, § 406(a)(3)123 Stat. 1948Pub. L. 116–260, div. FF, title VII, § 702(f)134 Stat. 3147(, as added , , ; amended –(6), (8), (18), (19), , ; , , ; , (7), , ; , , ; , , ; , , ; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 116–2602020— amended section generally. Prior to amendment, section related to family contribution for independent students with dependents other than a spouse.

Pub. L. 111–39section 2 of title 262009—Subsec. (b)(5)(B). made technical amendment to reference in original act which appears in text as reference to .

Pub. L. 110–842007—Subsec. (b)(4). amended par. (4) generally. Prior to amendment, par. (4) consisted of a single table to be used to determine income protection allowances.

Pub. L. 109–1712006—Subsec. (c)(4). substituted “7” for “12”.

Pub. L. 105–2441998—Subsec. (a)(4). added par. (4).

Pub. L. 105–781997—Subsec. (b)(1)(F). added subpar. (F).

Pub. L. 103–208, § 2(g)(2)1993—Subsec. (b)(4). , substituted “$9,510” for “9,510” in table.

Pub. L. 103–208, § 2(g)(7)Subsec. (e). , added subsec. (e).

Pub. L. 102–3251992— amended section generally, substituting provisions relating to family contribution for independent students with dependents other than a spouse for provisions relating to family contribution for independent students with dependents (including a spouse).

Pub. L. 100–50, § 14(18)1987—Subsec. (a)(1)(C). , added subpar. (C).

Pub. L. 100–50, § 14(1)section 1087rr of this titlesection 1087ss of this titleSubsec. (b)(2). , substituted “” for “”.

Pub. L. 100–50, § 14(19)Subsec. (b)(5)(A). , substituted “$2,100” for “$2,000”.

Pub. L. 100–50, § 14(2)Subsec. (b)(7). , struck out “National” before “Center”.

Pub. L. 100–50, § 14(3)Subsec. (c)(2)(B). , substituted “displaced homemaker” for “dislocated homemaker”.

Pub. L. 100–50, § 14(1)section 1087rr of this titlesection 1087ss of this titleSubsec. (c)(2)(C). , (4), substituted “” for “” in text, added table, and struck out former table which read as follows:

“Adjusted Net Worth of a Business or Farm

If the net worth of a business or farm is—

Then the adjusted net worth is:

Less than $1

$0

$1–$65,000

40 percent of NW

$65,001–$195,000

$26,000 plus 50 percent of NW over $65,000

$195,001–$325,000

$91,000 plus 60 percent of NW over $195,000

$325,001 or more

$169,000 plus 100 percent of NW over $325,000”.

Pub. L. 100–50, § 14(5)Subsec. (c)(4)(B). , substituted “$15,999” for “$15,000”.

Pub. L. 100–50, § 14(6)Subsec. (c)(4)(C). , substituted “$16,000” for “$15,000” in three places.

Pub. L. 100–50, § 14(1)section 1087rr of this titlesection 1087ss of this titleSubsec. (d). , (8), substituted “” for “” in text and inserted a minus sign before “$3,409” in two places in table.

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

Pub. L. 116–260section 701(b) of Pub. L. 116–260section 1001 of this titleAmendment by effective , except as otherwise expressly provided, and applicable with respect to award year 2024–2025 and each subsequent award year, as determined under this chapter, see , set out as a note under .

Effective Date of 2009 Amendment

Pub. L. 111–39Pub. L. 110–315section 3 of Pub. L. 111–39section 1001 of this titleAmendment by effective as if enacted on the date of enactment of (), see , set out as a note under .

Effective Date of 2007 Amendment

Pub. L. 110–84section 601(e) of Pub. L. 110–84ooAmendment by effective , see , set out as a note under section 1087 of this title.

Effective Date of 2006 Amendment

Pub. L. 109–171section 8001(c) of Pub. L. 109–171section 1002 of this titleAmendment by effective , except as otherwise provided, see , set out as a note under .

Pub. L. 109–171, title VIII, § 8017(c)(2)120 Stat. 173

“The amendment made by paragraph (1) [amending this section] shall apply with respect to determinations of need for periods of enrollment beginning on or after .”
, , , provided that:

Effective Date of 1998 Amendment

Pub. L. 105–244section 480A of Pub. L. 105–244section 1087kk of this titleAmendment by , effective , and applicable with respect to determinations of need under this part for academic years beginning on or after , see , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–208Pub. L. 102–325section 5(a) of Pub. L. 103–208section 1051 of this titleAmendment by effective as if included in the Higher Education Amendments of 1992, , except as otherwise provided, see , set out as a note under .

Effective Date of 1992 Amendment

Pub. L. 102–325section 471(b) of Pub. L. 102–325section 1087kk of this titleAmendment by applicable with respect to determinations of need under this part for award years beginning on or after , see , set out as a note under .

Effective Date of 1987 Amendment

Pub. L. 100–50Pub. L. 99–498section 27 of Pub. L. 100–50section 1001 of this titleAmendment by effective as if enacted as part of the Higher Education Amendments of 1986, , see , set out as a note under .