PUBLIC LAW 102-325—JULY 23, 1992 106 STAT. 589 Tercentages for Computation of State and Other Tax Allowance If parents' State or territory of residence is— And parents' total income is— less than $15,000 $15,000 or more or then the percentage it Alaska, Puerto Rico, Wyoming 3 Americ£Ui Samoa, Guam, Louisiana, Nevada, Texas, Trust Territory, Virgin Islands 4 Florida, South Dakota, Tennessee, New Mexico 5 North Dakota, Washington 6 Alabama, Arizona, Arkansas, Indiana, Mississippi, Missouri, Montana, New Hampshire, Oklahoma, West Virginia 7 Colorado, Connecticut, Georgia, Illinois, Kansas, Kentucky.... 8 California, Delaware, Idaho, Iowa, Nebraska, North Carolina, Ohio, Pennsylvania, South Carolina, Utah, Vermont, Virginia, Canada, Mexico 9 Maine, New Jersey 10 District of Columbia, Hawaii, Maryland, Massachusetts, Oregon, Rhode Island 11 Michigan, Minnesota 12 Wisconsin 13 New York 14 Other 9 8 9 10 11 12 13 8 "(3) ALLOWANCE FOR SOCIAL SECURITY TAXES. —The allowance for social security taxes is equal to the eunount earned by each parent multiplied by the social security withholding rate appropriate to the tax year of the earnings, up to the maximum statutory social security tax withholding amornit for that same tax year. "(4) INCOME PROTECTION ALLOWANCE.— The income protection allowance is determined by the following table (or a successor table prescribed by the Secretary under section 478): "Income Protection Allowance Family Size (including student) 2 3 4 5 6 For each additional add: 1 $10,520 13,100 16,180 19,090 22,330 2,520 2 $8,720 11,310 14,380 17,290 20,530 2,520 Number in 3 9,510 12,590 15,500 18,740 2,520 College 4 $10,790 13,700 16,940 2,520 6 $11,910 15,150 2,520 For each additional subtract: $1,790
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