86 STAT. ]
PUBLIC LAW 92-512-OCT. 20, 1972
(2) INCOME TAX AMOUNT.—The income tax amount of any State for any entitlement period is 15 percent of the net amount collected from the State individual income tax of such State during 1972 or (if later) during the last calendar year ending before the beginning of such entitlement period. (3) CEILING AND FLOOR.—The income tax amount of any State for any entitlement period— (A) shall not exceed 6 percent, and (B) shall not be less than 1 percent, of the Federal individual income tax liabilities attributed to such State for taxable years ending during 1971 or (if later) during the last calendar year ending before the beginning of such entitlement period. (4) STATE INDIVIDUAL INCOME TAX.—The individual income tax of any State is the tax imposed upon the income of individuals by such State and described as a State income tax under section 164(a)(3) of the Internal Revenue Code of 1954. (5) FEDERAL INDIVIDUAL INCOME TAX LIABILITIES.—Federal individual income tax liabilities attributed to any State for- any period shall be determined on the same basis as such liabilities are determined for such period by the Internal Revenue Service for general statistical purposes.
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(c) GENERAL TAX EFFORT or STATES.—
(1) IN GENERAL.—For purposes of this Subtitle— (A) GENERAL TAX EFFORT FACTOR.—The general tax effort factor of any State for any entitlement period is (i) the net • s'-amount collected from the State and local taxes of such State during the most recent reporting year, divided by (ii) the • ' aggregate personal income (as defined in paragraph (4) of ' subsection (a)) attributed to such State for the same period. (B) GENEILVL TAX EFFORT AMOUNT.—The general tax eifort '-'•--, amount of any State for any entitlement period is the amount determined by multiplying— (i) the net amount collected from the State and local taxes of such State during the most recent reporting year, by ^* (ii) the general tax eifort factor of that State. (2) S T A T E A N D LOCAL TAXES.— (A) TAXES TAKEN INTO ACCOUNT.—The State and local
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taxes taken into account under paragraph (1) are the compulsory contributions exacted by the State (or by any unit of local government or other political subdivision of the State) for public purposes (other than employee and employer assessments and contributions to finance retirement and social insurance systems, and other than special assessments for capital outlay), as such contributions are determined by the Bureau of the Census for general statistical purposes. (B) MOST RECENT REPORTING YEAR.—The most recent reporting year vt^ith respect to any entitlement period consists of the years taken into account by the Bureau of the Census in its most recent general determination of State and local taxes made before the close of such period.
(d) (TENERAL TAX EFFORT FACTOR OF COUNTY AREA.—For- purposes
of this subtitle, the general tax effort fact.or of any county area for* any entitlement period is— (1) the adjusted taxes of the county government plus the ad-
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