; or (II) with respect to a local area that meets the requirement in subclause (I) and is located in a State that had a labor force participation rate of not less than 68 percent for not less than 6 months during the preceding program year, clause (i) shall be applied by substituting 45 percent for 30 percent . . (B) Incumbent worker upskilling accounts Section 134(d)(4) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3174(d)(4) ) is further amended by adding at the end the following: (E) Incumbent worker upskilling accounts (i) In general To establish incumbent worker upskilling accounts through which an eligible provider of training services under section 122 may be paid for the program of training services provided to an incumbent worker, a local board— (I) (aa) may use, from the funds reserved by the local area under subparagraph (A)(i), an amount that does not exceed 5 percent of the funds allocated to such local area under section 133(b); or (bb) if the local area reserved funds under subparagraph (A)(ii), may use, from the funds reserved by the local area under subparagraph (A)(ii), an amount that does not exceed 10 percent of the funds allocated to such local area under section 133(b); and (II) may use funds reserved under section 134(a)(2)(A) for statewide rapid response activities and provided by the State to local area to establish such accounts. (ii) Eligibility (I) In general Subject to subclause (II), a local board that seeks to establish incumbent worker upskilling accounts under clause (i) shall establish criteria for determining the eligibility of an incumbent worker to receive such an account, which shall take into account factors of— (aa) the wages of the incumbent worker as of the date of determining such worker’s eligibility under this clause; (bb) the career advancement opportunities for the incumbent worker in the occupation of such worker as of such date