### Question
Can you define what poverty line means?


### Answer
**Poverty line** is defined as the following in *26 U.S.C. § 529A*:

> given such term by section 673 of the Community Services Block Grant Act (42 U.S.C. 9902).

#### Citation:
  - *26 U.S.C. § 529A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VIII-CERTAIN SAVINGS ENTITIES**

