Sentence:  Determine for each State ( except the Virgin Islands , Guam , Puerto Rico , and , prior to 1962 , Alaska and hawaii ) , that percentage which bears the same ratio to 40 % as the particular State 's average per capita <WSD>income</WSD> bears to the average per capita income of the United States . 
Meaning of the word marked with <WSD> tags:  the financial gain (earned or unearned) accruing over a given period of time