100 STAT. 1314
PUBLIC LAW 99-498—OCT. 17, 1986
f )c
, *, 3*1
"(B) the total annual amount of untaxed income and benefits, received by the parents in the year immediately preceding the award year; minus "(2) the sum of— "(A) the amount of United States income tax paid or payable by the parents in the tax year preceding the award year; and "(B) an allowance for State and other taxes, as determined by multiplying the parents' total income (as determined under paragraph (D) by a percentage determined according to the following table: "Percentages for CTomputation of State and Other Tax Allowance
If parents' State or territory of residence is—
And parents' total income is— , .. gy QQQ $15,000 more then the percentage is—
Alaska, Puerto Rico, Wyoming American Samoa, Guam, Louisiana, Nevada, Texas, Trust Territory, Virgin Islands Florida, South Dakota, Tennessee, New Mexico North Dakota, Washington Alabama, Arizona, Arkansas, Indiana, Mississippi, Missouri, Montana, New Hampshire, Oklahoma, West Virginia Colorado, Connecticut, Georgia, Illinois, Kansas, Kentucky California, Delaware, Idaho, Iowa, Nebraska, North Carolina, Ohio, Pennsylvania, South Carolina, Utah, Vermont, Virginia, Canada, Mexico Maine, New Jersey District of Columbia, Hawaii, Maryland, Massachusetts, Oregon, Rhode Island Michigan, Minnesota Wisconsin New York
3
2
4 5 6
3 4 5
7
6
8
7
9 10
8 9
11 12 13 14
10 11 12 13
"(e) TOTAL OFFSETS AGAINST INCOME.—Total offsets
against
income are determined by deducting— "(1) a family size offset as determined by the following table: I
"Family Size Offsets Family members
2 3 4 5 6 7 or more
^
../, Amount $6,700 8,100 10,400 12,300 13,800 13,800 plus $1,800 for each member over 6
"(2) an offset for unusual medical and dental expenses; "(3) an offset for employment expenses; and "(4) an offset for unreimbursed elementary and secondary school tuition and fees.
�
