If an applicant for Medicaid for nursing home care would be ineligible because a trust established for the applicant was deemed a Medicaid qualifying trust or resources in the trust were deemed an improper transfer of resources, the person’s application must be treated as a case of undue hardship under federal law if all of the criteria in § 44-6-720 are met. For the purposes of this section, ‘Medicaid qualifying trust’ has the same meaning as set forth in 42 U.S.C. § 1396a(k).