; and (ii) who are— (I) single independent students, whose adjusted gross income for the taxable year that is 1 year prior to the taxable year that ends immediately prior to the beginning of the award year is equal to or less than $125,000; or (II) married independent students, whose adjusted gross income for the taxable year that is 1 year prior to the taxable year that ends immediately prior to the beginning of the award year is equal to or less than $250,000. (B) For each award year after award year 2024–2025, the State or a 4-year Tribal College or University shall fully eliminate tuition and required fees for such students in accordance with clauses (i) and (ii) of subparagraph (A), except the gross income amount shall be adjusted for each subsequent year in the same manner as income is adjusted under section 478(b). (4) Not apply financial assistance for which an eligible student qualifies to tuition or required fees. (5) Not use any funds provided under this subpart for administrative purposes. (b) State maintenance of effort In order to receive a grant under this subpart in each award year, a State shall— (1) provide State fiscal support for higher education per full-time equivalent student at a level equal to or exceeding the average amount of State fiscal support for higher education per full-time equivalent student provided for the 3 most recent consecutive State fiscal years for which data are available; (2) maintain State operating expenditures per full-time equivalent student for public 2- and 4-year institutions of higher education in the State, excluding capital expenses and research and development costs, at a level equal to or greater than the average amount provided for the 3 most recent consecutive State fiscal years for which data are available