; and (bb) in the case of any succeeding fiscal year, the greater of— (AA) the minimum baseline dollar amount of general revenue expenditures for child care assistance for low-income families applicable to the State for the preceding year; and (BB) the minimum baseline dollar amount of general revenue expenditures for child care assistance for low-income families for the most recent State fiscal year for which data is available. (III) Annual guidance The Secretary shall issue annual guidance to States specifying— (aa) the data and reporting that will be required for purposes of enforcing the State minimum general revenue expenditures for child care assistance for low-income families dollar amount requirement under this subparagraph; and (bb) for each fiscal year and State for which a grant is paid under this subsection, the minimum general revenue expenditures for child care assistance for low-income families dollar amount that is required for the State and fiscal year. (D) Period for availability; redistribution of unused funds (i) In general Except as provided in clause (ii), the period in which the funds from grants paid under this subsection for a fiscal year are available for expenditure, the determination as to whether funds from the grant will not be used, and the procedure for redistributing unused funds, shall be made in the same manner as if— (I) in the case of 1 of the 50 States or the District of Columbia, the funds were considered amounts allotted to the State or District under subsection (a)(2)(B) for a fiscal year; (II) in the case of a territory, the funds were considered a grant made to the territory under subsection (a)(4) for such fiscal year