; and (B) the State allocation percentage of such State (determined by not taking into account under paragraph (2)(B) the population of any State which did not meet the requirements of subsection (d) for such calendar year). (d) Requirements for receipt of grant (1) In general A State is eligible to receive a cost mitigation grant for any calendar year if— (A) the chief executive officer of the State certifies that the State will use such grant as needed to deliver benefits to all eligible low-income individuals through a household rebate program; (B) the State has filed with the Secretary of the Treasury a State plan covering the calendar year which details the use of the funds received under the grant; (C) the State agrees to comply with any audit requirements under subsection (d); and (D) the State has complied with the requirements of this section for all preceding years or the State has remedied all prior noncompliance to the satisfaction of the Secretary of the Treasury. (2) Household rebate program For purposes of paragraph (1)(A)— (A) In general The term household rebate program means a program for delivering to monthly benefits in an aggregate annual amount equal to the applicable amount to all eligible low-income individuals through a State-administered electronic benefit transfer system. (B) Applicable amount The term applicable amount means, with respect to any eligible low-income individual for any calendar year, an amount equal to the excess of— (i) the amount in effect for taxable years ending with or within the preceding calendar year under section 36A(a)(2) of the Internal Revenue Code of 1986, over (ii) any amount allowed or claimed as a credit by such individual under such section for the taxable year ending with or within the preceding calendar year. (C) Eligible low-income individuals The term eligible low-income individual means, with respect to any calendar year, any individual who— (i) has attained the age of 18 before the end of the calendar year