; and (B) an assurance that grant funds received under this section will supplement the expenditure of State or Tribal funds in support of soil health, rather than replace such funds. (2) Tribal option An Indian tribe shall have the option, at the sole discretion of the Indian tribe, to be incorporated into the application of an eligible State. (d) Priority In making grants under this section, the Secretary shall give priority to eligible States and eligible Indian tribes with a climate action plan that includes soil health, as determined by the Secretary. (e) Grants (1) Amount The amount of a grant to an eligible State or eligible Indian tribe under this section for a fiscal year may not exceed the lower of— (A) $5,000,000; or (B) as applicable— (i) 50 percent of the cost of implementing the State soil health program in the fiscal year; or (ii) 75 percent of the cost of implementing the Tribal soil health program in the fiscal year. (2) Term A grant under this section shall be for 1 year, and may be renewed annually. (f) Audits and reviews An eligible State or eligible Indian tribe receiving a grant under this section shall submit to the Secretary— (1) for each year for which the State or Indian tribe receives such a grant, the results of an audit of the expenditures of the grant funds