Sentence:  ( Each State 's unadjusted allotment for any fiscal year , which exceeds its <WSD>minimum</WSD> allotment described in item 13 below by a percentage greater than one and one-half times the percentage by which the sum being allotted exceeds $ 23000000 , must be reduced by the amount of the excess . ) 
Meaning of the word marked with <WSD> tags:  the least possible