Page:United States Statutes at Large Volume 96 Part 1.djvu/1059

 PUBLIC LAW 97-258—SEPT. 13, 1982

96 STAT. 1017

(A) the population of the State, multiplied by a fraction in which— (i) the numerator is the per capita income of all States; and (ii) the denominator is the per capita income of the State; bears to (B) the sum of the products determined under subclause (A) of this clause (2) for all States; (3) $900,000,000 were allocated among the States on the basis of income tax collections by allocating to each State an amount bearing the same ratio to the total amount to be allocated as the income tax amount of the State (determined under subsection (d)(1) of this section) bears to the total amount of the income tax amounts of all States; (4) $900,000,000 were allocated among the States on the basis of general tax effort by allocating to each State an amount bearing the same ratio to the total amount to be allocated as the general tax effort amount of the State (determined under subsection (d)(2) of this section) bears to the total amount of the general tax effort amounts of all States; and (5) $1,166,666,667 were allocated among the States on the basis of urbanized population by allocating to each State an amount bearing the same ratio to the total amount to be allocated as the urbanized population of the State bears to the urbanized population of all States. In this clause, "urbanized "Urbanized population" means the population of an area consisting of a population.' central city or cities of at least 50,000 inhabitants and the surrounding closely settled area for the city or cities considered as an urbanized area by the Secretary of Commerce for general statistical purposes. (d)(1) The income tax amount of a State for an entitlement period is 15 percent of the net amount collected during the calendar year ending before the beginning of the entitlement period from the tax imposed on the income of individuals by the State and described as a State income tax under section 164(a)(3) of the Internal Revenue Code of 1954 (26 U.S.C. 164(a)(3)). The income tax amount for an entitlement period shall be at least one percent but not more than 6 percent of the United States Government individual income tax liability attributed to the State for the taxable years ending during the last calendar year ending before the beginning of the entitlement period. The Secretary of the Treasury shall determine the Government income tax liability attributed to the State on the same basis as the Secretary determines that liability for general statistical purposes. (2) The general tax effort amount of a State for an entitlement period is the amount determined by multiplying— (A) the net amount of State and local taxes of the State collected during the years used by the Secretary of Commerce in the most recent Bureau of the Census general determination of State and local taxes made before the beginning of the entitlement period; by (B) the general tax effort factor of the State determined under subsection (b)(2) of this section. § 6708. County area and county government allocations (a)(1) The Secretary of the Treasury first shall allocate among the county areas in the State the amount allocated to the State for an

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