; and (2) annually thereafter, a report of the actual cost of such expansion in the preceding year and an estimate, certified by such Board, of the cost of such expansion in the year of the report. (b) Amount determined For purposes of subsection (a), the amount determined with respect to any year is so much of the estimated cost (as reported under subsection (a)) of the expansion of the earned income credit in Puerto Rico for such year as does not exceed $204,000,000, as applicable— (1) reduced by the excess, if any, of— (A) the amount of the payments made to Puerto Rico under this section for the preceding year; over (B) the actual cost (as reported under subsection (a)) of the expansion of the earned income credit in Puerto Rico for such preceding year