Pub. L. 107-171, tit. IV, subtit. A, sec. 4103
STANDARD DEDUCTION.
SEC. 4103. STANDARD DEDUCTION. Section 5(e) of the Food Stamp Act of 1977 (7 U.S.C. 2014(e)) is amended by striking paragraph (1) and inserting the following: “(1) Standard deduction.— “(A) In general.— “(i) Deduction.—The Secretary shall allow a standard deduction for each household in the 48 contiguous States and the District of Columbia, Alaska, Hawaii, and the Virgin Islands of the United States in an amount that is—116 STAT. 307 “(I) equal to 8.31 percent of the income standard of eligibility established under subsection (c)(1); but “(II) not more than 8.31 percent of the income standard of eligibility established under subsection (c)(1) for a household of 6 members. “(ii) Minimum amountNotwithstanding clause (i), the standard deduction for each household in the 48 contiguous States and the District of Columbia, Alaska, Hawaii, and the Virgin Islands of the United States shall be not less than $134, $229, $189, and $118, respectively. “(B) Guam.— “(i) In general.—The Secretary shall allow a standard deduction for each household in Guam in an amount that is— “(I) equal to 8.31 percent of twice the income standard of eligibility established under subsection (c)(1) for the 48 contiguous States and the District of Columbia; but “(II) not more than 8.31 percent of twice the income standard of eligibility established under subsection (c)(1) for the 48 contiguous States and the District of Columbia for a household of 6 members. “(ii) Minimum amount.—Notwithstanding clause (i), the standard deduction for each household in Guam shall be not less than $269.”.