; (B) the residential customers of which have experienced rate or fee increases for drinking water, wastewater, or stormwater services greater than or equal to 30 percent during the period beginning on the date that is 3 years before the date of enactment of this section; (C) that— (i) develop an equivalent program, as determined by the Administrator, that is administered separately by the eligible entity or small community-serving eligible entity, as applicable; or (ii) provide matching funds equal to or greater than the amount of the grant from— (I) the applicable State or unit of local government; or (II) a State-sponsored nonprofit organization or private entity; or (D) that are described in subsection (a)(1)(B). (8) Lower income limit For purposes of this section, an eligible entity (or a State, on behalf of a small community-serving eligible entity) may adopt an income limit that is lower than the limit described in subsection (a)(3)(B), except that the eligible entity or State, respectively, may not exclude a household from eligibility in a fiscal year based solely on household income if that income is less than 110 percent of the poverty level for the State. (9) Reporting requirements (A) In general In addition to any other applicable Federal or agency-specific grant reporting requirements, as a condition of receiving a grant under this subsection, an eligible entity (or a State, on behalf of a small community-serving eligible entity) shall submit to the Administrator an annual report that summarizes, in a manner determined by the Administrator, the low-income household assistance program developed by the eligible entity or small community-serving eligible entity, as applicable, using the grant, including— (i) key features; (ii) sources of funding; (iii) eligibility criteria; (iv) participation rates; (v) the monetary benefit per participant; (vi) program costs; (vii) the demonstrable impacts of the program on arrearage and service disconnection for residential customers, to the maximum extent practicable