106 STAT. 598 PUBLIC LAW 102-325—JULY 23, 1992 "(A) the family's avsiilable income (determined in accordance with subsection (b)); and "(B) the family's contribution from sissets (determined in accordance with subsection (c)); "(2) assessing such adjusted available income in accordance with an assessment schedule set forth in subsection (d); and "(3) dividing the assessment resulting under paragraph (2) by the number of family members who are enrolled or accepted for enrollment, on at least a half-time basis, in a degree, certificate, or other program leading to a recognized educational credential at an institution of higher education that is an eligible institution in accordance with the provisions of section 487 during the award period for which assistance xinder this title is requested; except that the amount determined under this subsection shall not be less than zero. " (b) FAMILY'S AVAILABLE INCOME.— "(1) IN GENERAL. —The family's available income is determined by deducting from total income (as defined in section 480)— "(A) Federal income taxes; "(B) an allowance for State and other taxes, determined in accordance with paragraph (2); "(C) an gdlowance for social security taxes, determined in accordance with paragraph (3); "(D) an income protection allowance, determined in accordance with paragraph (4); and "(E) an employment expense allowance, determined in accordance with paragraph (5). " (2) ALLOWANCE FOR STATE AND OTHER TAXES.— The allowance for State and other taxes is equal to an amount determined by multiplying total income (as defined in section 480) by a percentage determined according to the following table (or a successor table prescribed by the Secretary under section 478):
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