Page:United States Statutes at Large Volume 108 Part 3.djvu/119

 PUBLIC LAW 103-322—SEPT. 13, 1994 108 STAT. 1871 "(I) the amount equal to 2.5, multiplied by the per capita adjusted taxes of all units of general local government of the same t3T)e in the State, multiplied by the population of the unit; or "(II) the amount equal to the population of the unit, multiplied by the sum of the adjusted taxes of all units of municipal local government in the State, divided by the sum of the populations of all the units of municipal local government in the State. "(vi) The excess adjusted taxes of a unit of general local government is the amount equal to— "(I) the adjusted taxes of the unit, minus "(II) 1.5 multiplied by the allowable adjusted taxes of the unit; except that if this amount is less than zero then the excess adjusted taxes of the unit is deemed to be zero. "(vii) For purposes of this subparagraph— "(I) the term 'per capita adjusted taxes of all units of general local government of the same t3rpe' means the sum of the adjusted taxes of all units of general local government of the same type divided by the sum of the populations of all units of general local government of the same type; and "(II) the term 'units of general local government of the same type' means all townships if the unit of general local government is a township, all municipalities if the unit of genergJ local government is a municipality, all counties if the unit of general local government is a county, or all unified city/county governments if the unit of general local government is a unified city/county government. "(4) INCOME GAP.— (A) Except as provided in subparagraph (B), the income gap of a unit of general local government is— "(i) the number which applies under section 6706, multiplied by the per capita income of the State in which the unit is located; minus "(ii) the per capita income of the geographic area of the unit. "(B) If the amount determined under subparagraph (A) for a unit of general local government is less than zero, then the relative income factor of the unit is deemed to be zero. "(d) SMALL GovEiusfMENT ALLOCATIONS. —If the Secretary decides that information available for a unit of general local government with a population below a number (of not more than 500) prescribed by the Secretary is inadequate, the Secretary may allocate to the unit, in lieu of any allocation under subsection (b) for a payment period, an amount bearing the same ratio to the total amount to be allocated under subsection (b) for the period for all units of general local government in the State as the population of the unit bears to the population of all units in the State. "For purposes of determining the income gap of a unit of general local government under section 6705(b)(4)(A), the number which applies is— ' (1) 1.6, with respect to V2 of any amount allocated under section 6704 to the State in which the unit is located; and
 * § 6706. Income gap multiplier

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