; and (ii) to each State that is not 1 of the 50 States or the District of Columbia, and to each Indian tribe, for each fiscal year for which such State or tribe meets such terms and conditions as the Secretary shall, by regulation, establish, which shall be comparable to the terms and conditions under which grants are made under clause (i). (B) MOE State In subparagraph (A), the term MOE State means a State if the qualified expenditures of the State (as defined in section 409(a)(7)(B)(i)) for the fiscal year exceeds the applicable percentage (as defined in clause (ii) of such section) of inflation-adjusted historic State expenditures (as defined in clause (iii) of such section) of the State with respect to the fiscal year. (C) Amount of grant (i) States (I) In general The grant to be made to a State under subparagraph (A)(i) for a fiscal year shall be in an amount equal to 50 percent of the excess expenditures of the State for subsidized employment during the fiscal year. (II) Excess expenditures of the State for subsidized employment The term excess expenditures of the State for subsidized employment means, with respect to a fiscal year, the lesser of— (aa) the excess described in subparagraph (B) with respect to the State for the fiscal year