; or (II) a noncustodial parent of a minor child who is receiving assistance referred to in subclause (I); (ii) who, at the time the subsidy begins, is unemployed; and (iii) whose income, at that time, is less than 200 percent of the poverty line (as defined by the Office of Management and Budget, and revised annually in accordance with section 673(2) of the Omnibus Budget Reconciliation Act of 1981 ( 42 U.S.C. 9902(2) )). (4) Limitations (A) Nondisplacement A State to which a grant is made under this subsection shall ensure that no participant in a subsidized job program funded in whole or in part under this subsection is employed or assigned to a job under the program— (i) when any other individual is on layoff from the same or any substantially equivalent job; or (ii) if the employer has terminated the employment of any regular employee or otherwise caused an involuntary reduction of its workforce in order to fill the vacancy so created with an adult described in paragraph (1). (B) Grievance procedure A State with a program funded under this subsection shall establish and maintain a grievance procedure for resolving complaints of alleged violations of subparagraph (A). (C) No preemption Nothing in this paragraph shall preempt or supersede any provision of State or local law that provides greater protection for employees from displacement. (5) Reports As a condition of receiving funds under this subsection for a fiscal year, a State shall submit to the Secretary, within 6 months after the end of the fiscal year, a report that— (A) specifies, for each month of the fiscal year, the number of individuals whose employment is subsidized with these funds; (B) describes the structure of the State activities to use the funds to subsidize employment, including the amount and duration of the subsidies provided; (C) specifies the percentage of eligible recipients who received a subsidy who are in unsubsidized employment during the second quarter after the subsidy ended