Page:United States Statutes at Large Volume 100 Part 2.djvu/355

 PUBLIC LAW 99-498—OCT. 17, 1986

100 STAT. 1457

ft, "(2) assessing such adjusted available income in accordance ^ with the assessment schedule set forth in subsection (e); and "(3) dividing the assessment resulting under paragraph (2) by the number of family members who will be attending, on at least a half-time basis, a program of postsecondary education during the award period for which assistance under this title is requested; except that the amount determined under this subsection shall not be less than zero. "(c) PARENTS' AVAILABLE INCOME.—

"(1) IN GENERAL.—The parents' available income is determined by deducting from total income (as defined in section 480)— "(A) Federal income taxes; "(B) an allowance for State and other taxes, determined in accordance with paragraph (2); "(C) an allowance for social security taxes, determined in accordance with paragraph (3); "(D) a standard maintenance allowance, determined in accordance with paragraph (4); "(E) an employment expense allowance, determined in accordance with paragraph (5); "(F) a medical-dental expense allowance, determined in accordance with paragraph (6); and "(G) an educational expense allowance, determined in accordance with paragraph (7). "(2) ALLOWANCE FOR STATE AND OTHER TAXES.—The allowance

i

for State and other taxes is equal to an amount determined by multiplying total income (as defined in section 480) by a percentage determined according to the following table (or a successor table prescribed by the Secretary under section 479): "Percentages for Computation of State and Other Tax Allowance

If parents' State or territory of residence is—

Alaska, Puerto Rico, Wyoming American Samoa, Guam, Louisiana, Nevada, Texas, Trust Territory, Virgin Islands Florida, South Dakota, Tennessee, New Mexico North Dakota, Washington Alabama, Arizona, Arkansas, Indiana, Mississippi, Missouri, Montana, New Hampshire, Oklahoma, West Virginia Colorado, Connecticut, Georgia, Illinois, Kansas, Kentucky California, Delaware, Idaho, Iowa, Nebraska, North Carolina, Ohio, Pennsylvamia, South Carolina, Utah, Vermont, Virginia, Canada, Mexico Maine, New Jersey District of Columbia, Hawaii, Maryland, Massachusetts, Oregon, Rhode Island Michigan, Minnesota Wisconsin New York

And parents' total income is— i x. $15,000 or ^^^'^^ '"<"* then the percentage is— 3 2 4 5 6

3 4 5

7

6

8

7

9 10

8 9

11 12 13 14

10 11 12 13

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