; exceeds (ii) 95 percent. (C) Effect of application of excess percentage points If a State elects to apply excess percentage points to an applicable FMAP to a quarter during a look-back period under this paragraph, the Secretary shall determine the additional amount of payment under section 1903(a) to which the State would have been entitled for such quarter if the applicable FMAP (as so increased) had been in effect for such quarter, and shall treat such additional amount as an underpayment for such quarter. (D) Distribution of excess percentage points A State that has excess percentage points with respect to an economic downturn quarter and applicable FMAP may elect to divide such points among more than 1 quarter during the look-back period for such State and quarter provided that no excess percentage point (or fraction of an excess percentage point) is applied to the applicable FMAP of more than 1 quarter. (E) Limitations (i) No increases over 100 percent A State may not increase an applicable FMAP for any quarter during a look-back period under this paragraph if such increase would result in the applicable FMAP for such quarter exceeding 100 percent. (ii) Scope of application Any increase to an applicable FMAP of a State for a fiscal quarter under this paragraph— (I) shall only apply with respect to payments for amounts expended by the State for medical assistance for services furnished during such quarter to which such applicable FMAP is applicable; and (II) shall not apply with respect to payments described in paragraph (3)(D). (F) Definitions In this paragraph: (i) Applicable FMAP The term applicable FMAP means, with respect to a State and fiscal quarter— (I) the Federal medical assistance percentage determined for the State and quarter under subsection (b); (II) the Federal medical assistance percentage applicable under subsection (y); (III) the Federal medical assistance percentage applicable under subsection (z)(2)