Page:United States Statutes at Large Volume 108 Part 3.djvu/115

 PUBLIC LAW 103-322—SEPT. 13, 1994 108 STAT. 1867 the payment period. The Secretary shall determine the Government income tax liability attributed to the State by using the data published by the Secretary for 1991 in the publication Statistics of Income Bulletin (Winter 1993-1994). "(2) GENERAL TAX EFFORT AMOUNT.—The general tax effort amount of a State for a payment period is the amount determined by multiplying— "(A) the net amount of State and local taxes of the State collected during the year 1991 as reported in the Bureau of Census in the publication Government Finances 1990-1991; and "(B) the general tax effort factor of the State determined under subsection (b)(2). " (e) ALLOCATION FOR PUERTO RICO, GUAM, AMERICAN SAMOA, AND THE VIRGIN ISLANDS.— "(1) IN GENERAL. — (A) For each payment period for which funds are available for allocation under this chapter, the Secretary shall allocate to each territorial government an amount equal to the product of 1 percent of the amount of funds available for allocation multiplied by the applicable territorial percentage. "(B) For the purposes of this paragraph, the applicable territorial percentage of a territory is equal to the quotient resulting from the division of the territorial population of such territory by the sum of the territorial population for all territories. "(2) PAYMENTS TO LOCAL GOVERNMENTS. — The governments of the territories shall make payments to local governments within their jurisdiction from sums received under this subsection as they consider appropriate. "(3) DEFINITIONS.— For purposes of this subsection— "(A) the term 'territorial government' means the government of a territory; "(B) the term 'territory' means Puerto Rico, Guam, American Samoa, and the Virgin Islands; and "(C) the term 'territorial population' means the most recent population for each territory as determined by the Bureau of Census. ^'§ 6705. Local government allocations "(a) INDIAN TRIBES AND ALASKAN NATIVES VILLAGES. — If there is in a State an Indian tribe or Alaskan native village having a recognized governing body carrying out substantial governmental duties and powers, the Secretary shall allocate to the tribe or village, out of the amount allocated to the State under section 6704, an amount bearing the same ratio to the amount allocated to the State as the population of the tribe or village bears to the population of the State. The Secretary shall allocate amounts under this subsection to Indian tribes and Alaskan native villages in a State before allocating amounts to units of general local government in the State under subsection (c). For the payment period beginning October 1, 1994, the Secretary shall use as the population of each Indian tribe or Alaskan native village the population for 1991 as reported by the Bureau of Indian Affairs in the publication Indian Service Population and Labor Force Estimates (January 1991). In addition to uses authorized under section 6701(a)(2), amounts allocated under this subsection and paid to an Indian

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