; (iii) clause (iii) of such paragraph with the following: For each of the first two fiscal years immediately following three consecutive fiscal years in which an entity experienced such a failure, an amount equal to 20 percent of the amount the entity was eligible to receive for each of such first two fiscal years, disregarding any withholding of funds that would have been made in each such year by virtue of clauses (i) and (ii). The amount determined pursuant to the previous sentence shall be in lieu of any amount that would have been withheld for each such year by virtue of clauses (i) and (ii). ; and (iv) clause (iv) of such paragraph with the following: For each of the first two fiscal years immediately following four consecutive fiscal years in which an entity experienced such a failure, an amount equal to 25 percent of the amount the entity was eligible to receive for each of such first two fiscal years, disregarding any withholding of funds that would have been made in each such year by virtue of clauses (i), (ii), and (iii). The amount determined pursuant to the previous sentence shall be in lieu of any amount that would have been withheld for each such year by virtue of clauses (i), (ii), and (iii). .