Page:United States Statutes at Large Volume 112 Part 4.djvu/1000

 112 STAT. 2732 PUBLIC LAW 105-285—OCT. 27, 1998 " (b) STATEwroE ACTIVITIES.— "(1) USE OP REMAINDER.— I f a State uses less than 100 percent of the grant or allotment received under section 675A or 675B to make grants under subsection (a), the State shall use the remainder of the grant or allotment under section 675A or 675B (subject to paragraph (2)) for activities that may include— "(A) providing training and technical assistance to those entities in need of such training and assistance; "(B) coordinating State-operated programs and services, and at the option of the State, locally-operated programs and services, targeted to low-income children and families with services provided by eligible entities and other organizations funded under this subtitle, including detailing appropriate employees of State or local agencies to entities funded under this subtitle, to ensure increased access to services provided by such State or local agencies; "(C) supporting statewide coordination and communication among eligible entities; "(D) analyzing the distribution of funds made available under this subtitle within the State to determine if such funds have been targeted to the areas of greatest need; "(E) supporting asset-building programs for low-income individuals, such as programs supporting individual development accounts; "(F) supporting innovative programs and activities conducted by community action agencies or other neighborhood-based organizations to eliminate poverty, promote self-sufficiency, and promote community revitalization; "(G) supporting State charity tax credits as described in subsection (c); and "(H) supporting other activities, consistent with the purposes of this subtitle. "(2) ADMINISTRATIVE CAP.— No State may spend more than the greater of $55,000, or 5 percent, of the grant received under section 675A or State allotment received under section 675B for administrative expenses, including monitoring activities. Funds to be spent for such expenses shall be taken from the portion of the grant under section 675A or State allotment that remains after the State makes grants to eligible entities under subsection (a). The cost of activities conducted under paragraph (1)(A) shall not be considered to be administrative expenses. The startup cost and cost of administrative activities conducted under subsection (c) shall be considered to be administrative expenses. "(c) CHARITY TAX CREDIT.— "(1) IN GENERAL.— Subject to paragraph (2), if there is in effect under State law a charity tax credit, the State may use for any purpose the amount of the allotment that is available for expenditure under subsection (b). "(2) LIMIT. —The aggregate amount a State may use under paragraph (1) during a fiscal year shall not exceed 100 percent of the revenue loss of the State during the fiscal year that is attributable to the charity tax credit, as determined by the Secretary of the Treasury without regard to any such revenue loss occurring before January 1, 1999. "(3) DEFINITIONS AND RULES. —In this subsection:

�