person
(7) the term “person” means any public or private agency, institution, association, partnership, corporation, political subdivision, or other legal entity which is a United States citizen as determined by application of the test for United States citizenship contained in section 50501 of title 46 , or in the first sentence of section 27A of the Merchant Marine Act, 1920 ( 46 U.S.C. 883–1(a) –(e)).