; (ii) apply section 499B(b)(1)(B)(v) by substituting 0 percent for 20 percent ; (iii) apply section 499B(a)(1)(B)(iv) by substituting 100 percent for ’85 percent’; (iv) apply section 499B(b)(1)(B)(iv) by substituting 0 percent for 15 percent ; (v) apply section 499B(a)(1)(B)(iii) by substituting 100 percent for 90 percent ; (vi) apply section 499B(b)(1)(B)(iii) by substituting 0 percent for 10 percent ; (vii) apply section 499B(a)(1)(B)(ii) by substituting 100 percent for 95 percent ; and (viii) apply section 499B(b)(1)(B)(ii) by substituting 0 percent for 5 percent . (2) Applicable fiscal years With respect to each State eligible for relief under tier II, III, IV, or V, the Secretary shall provide the relief under paragraph (1), in accordance with subsection (d), for— (A) the fiscal year in which the determination of the State’s eligibility for such relief is made; (B) the fiscal year succeeding the fiscal year described in subparagraph (A); or (C) both such fiscal years. (c) State eligibility A State’s eligibility for relief under this section shall be determined as follows: (1) Tier I A State shall be eligible for relief under tier I for a fiscal year in which— (A) (i) the State was in an elevated unemployment period at any point in the fiscal year; or (ii) the Nation as a whole was in an elevated unemployment period at any point in the fiscal year; and (B) the State is not eligible for relief under any other tier. (2) Tier II A State shall be eligible for relief under tier II for a fiscal year in which— (A) (i) the State average unemployment rate was equal to or greater than 6.5 percent but less than 7.5 percent at any point in the fiscal year; or (ii) the national average unemployment rate is equal to or greater than 6.5 percent but less than 7.5 percent at any point in the fiscal year