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reduction, substitution, offset, or other diminishment of the worker's current and prospective <br />wages or remuneration. <br />Qualified census tract has the same meaning given in 26 U.S.C. 42(d)(5)(B)(ii)(I). <br />Recipient means a State, territory, Tribal government, metropolitan city, nonentitlement <br />unit of local government, county, or unit of general local government that receives a payment <br />made under section 602(b) or 603(b) of the Social Security Act or transfer pursuant to <br />section 603(c)(4) of the Social Security Act. <br />Reporting year means a single year or partial year within the covered period, aligned to <br />the current fiscal year of the State or territory during the covered period. <br />Secretary means the Secretary of the Treasury. <br />State means each of the 50 States and the District of Columbia. <br />Small business means a business concern or other organization that: <br />(1) Has no more than 500 employees or, if applicable, the size standard in number of <br />employees established by the Administrator of the Small Business Administration for the <br />industry in which the business concern or organization operates, and <br />(2) Is a small business concern as defined in section 3 of the Small Business Act <br />(15 U.S.C. 632). <br />Tax revenue means revenue received from a compulsory contribution that is exacted by a <br />government for public purposes excluding refunds and corrections and, for purposes of § 35.8, <br />intergovernmental transfers. Tax revenue does not include payments for a special privilege <br />granted or service rendered, employee or employer assessments and contributions to finance <br />retirement and social insurance trust systems, or special assessments to pay for capital <br />improvements. <br />411 <br />