PUBLIC LAW 102-325—JULY 23, 1992 "Percentages for Computation of State and Other Tax Allowance 106 STAT. 599 If student's State or territory of residence is— And famil/s total income is— less than $15,000 $15,000 or 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 Other "(3) ALLOWANCE FOR SOCLVL SECURITY TAXES. —The allowance for social security taxes is equal to the amount estimated to be earned by the student (and spouse, if appropriate) multiplied by the social security withholding rate appropriate to the tax year preceding the award year, up to the maximum statutory social security tax withholding amount 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 3 4 5 6 7 8 9 10 11 12 13 14 9 2 3 4 5 6 7 8 9 10 11 12 13 8 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 5 $11,910 15,150 2,520 For each additional subtract: $1,790
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