; and (II) an amount that bears the same relationship to 80 percent of such remaining amount as the number of individuals aged 5 through 17 from families with incomes below the poverty line in the State, as determined by the Secretary, on the basis of the most recent satisfactory data, bears to the number of those individuals in all such States, as so determined. (B) Minimum allocation Notwithstanding subparagraph (A), no State receiving an allotment under this section may receive less than one-half of one percent of the amount allotted for a fiscal year. (C) Alternative allocation (i) In general Not later than the end of the fifth year of the program or one year after the end of the first fiscal year for which the total amount of credits claimed under section 25E and section 45T of the Internal Revenue Code of 1986 is $2,500,000,000 or more, whichever comes first, the Secretary shall, by regulation, provide for an alternative allocation method that shall take effect beginning with the first fiscal year after the regulation takes effect. (ii) Alternative allocation method The alternative allocation method shall be expressed as a formula based on a combination of the following data for each State, as reported by the State to the Secretary: (I) The relative percentage of students in the State who receive a elementary or secondary scholarship through a State program that is financed through State tax-credited donations or appropriations and that permits the elementary or secondary scholarship to be used to attend a private school. (II) The total amount of all elementary and secondary scholarships awarded through a State program that is financed through State tax-credited donations or appropriations compared to the total amount of current State and local expenditures for free public education in the State. (iii) Allocation formula For any fiscal year to which clause (i) applies, the Secretary shall— (I) first reserve, for each State, an amount equal to the sum of the qualifying contributions made in the State in the