Sentence:  Determine for each State ( except the Virgin Islands , <WSD>Guam</WSD> , 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 income bears to the average per capita income of the United States . 
Meaning of the word marked with <WSD> tags:  the largest and southernmost island in the Marianas which is administered as a territory of the United States; it was ceded by Spain to the United States in 1898