Page:United States Statutes at Large Volume 102 Part 1.djvu/875

 PUBLIC LAW 100-369—JULY 18, 1988

102 STAT. 837

(A), be treated as references to the corresponding laws, tax forms, and tax collection agencies of those jurisdictions, respectively, subject to such adjustments as the Secretary may prescribe by regulation.". Qa) GENERAL NEED ANALYSIS PROVISIONS.—Section 480

of

the

Higher Education Act of 1965 (20 U.S.C. 1087w) is amended by adding at the end thereof the following: "(i) TREATMENT OF INCOME TAXES PAID TO OTHER JURISDICTIONS.—

(1) The tax on income paid to the Grovernments of the Commonwealth of Puerto Rico, Guam, American Samoa, the Virgin Islands, or the Northern Mariana Islands, or the Trust Territory of the Pacific Islands under the laws applicable to those jurisdictions, or the comparable tax paid to the central government of a foreign country, shall be treated as Federal income taxes. "(2) References in this part to the Internal Revenue Code of 1986, Federal income tax forms, and the Internal Revenue Service shall, for purposes of the tax described in paragraph (1), be treated as references to the corresponding laws, tax forms, and tax collection agencies of those jurisdictions, respectively, subject to such adjustments as the Secretary may prescribe by regulation.". (c) TECHNICAL AMENDMENT.—The Higher Education Act of 1965 is 20 USC looi et amended by striking out "Internal Revenue Code of 1954" each time seq. it appears and inserting in lieu thereof "Internal Revenue Code of 1986'\ SEC. 8. ROBERT T. STAFFORD STUDENT LOAN PROGRAM.

Section 421(c) of the Higher Education Act of 1965 (as amended by section 2601 of the Augustus F. Hawkins-Robert T. Stafford Elementary and Secondary School Improvement Amendments of 1988) 20 USC 1071. is amended by striking out "may" and inserting in lieu thereof "shall" and by adding at the end thereof the following new sentence: "Loans made under this part shall be known as 'Stafford Loans'.". SEC. 9. MICRONESIA PROVISION.

Section 105(h) of the Compact of Free Association Act of 1985 (99 Stat. 1794) is amended by adding at the end thereof the following 48 USC 1681 new paragraph: note. "(5) FEDERAL EDUCATION GRANTS.—Pursuant to section 224 of Territories, U.S. the Compact or section 224 of the Compact with Palau (as contained in title II of Public Law 99-658), the Pell Grant Program, the Supplemental Educational Opportunity Grant Program, and the College Work-Study Program (as authorized by title IV of the Higher Education Act of 1965) shall be extended to students who are, or will be, citizens of the Federated States of Micronesia, or the Marshall Islands and who attend postsecondary institutions in the United States, its territories and commonwealths, the Trust Territory of the Pacific Islands, the Federated States of Micronesia, or the Marshall Islands, except that this paragraph shall not apply to any student receiving assistance pursuant to section 223 of the Compact or section 223 of the (Jompact with Palau (as contained in title II of Public Law 99-658).". SEC. 10. AMENDMENTS TO TITLE III. (a) HISTORICALLY BLACK COLLEGE ELIGIBILITY FOR PART A FUNDS.—

Section 312 of the Higher Education Act of 1965 (20 U.S.C. 1058) is amended by adding at the end thereof the following new subsection:

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