The legal gibberish does say that she qualifies. The 'usual' rule is that if her income is below $11,770, she would not qualify. But this is a special provision for people such as your mom, so she DOES qualify. It says if her income is "less than 100 percent ... is treated as an applicable taxpayer", which means that she DOES qualify (assuming she meets the other requirements).
As a side note, if you do hire her as a Household Employee, be sure you know the rules in your State. Your State could require Worker's Compensation Insurance and/or State Unemployment Insurance.
