Sentence:  For each State ( except Puerto Rico , <WSD>Guam</WSD> , the Virgin Islands , and , prior to 1962 , Alaska and Hawaii ) determine average per capita income based on the last three years . 
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