; or (ii) does not have an existing eligible scholarship-granting organization (as defined in section 25E(c)(4)(B) of the Internal Revenue Code of 1986). (D) Reallocation On or after April 1 of any applicable year, the Secretary may reallocate, to 1 or more other States that have eligible scholarship-granting organizations in the States, without regard to paragraph (2), the allocation of a State for which the State’s allocation has not been claimed. (d) Definitions The definitions of terms in section 25E(c) of the Internal Revenue Code of 1986 apply to those terms as used in this title.