assistance under the State Medicaid plan on the same basis for eligibility under the State Medicaid plan as would apply to the Survivor if the Survivor were a permanent resident of the State in which the Survivor temporarily is residing. Coverage for such assistance shall be retroactive to items and services furnished on or after September 17, 2017. (2) Children born to pregnant women In the case of a child born to a DRM-eligible Maria Survivor who is provided DRM assistance during the DRM coverage period, such child shall be treated as having been born to a pregnant woman eligible for medical assistance under the State Medicaid plan and shall be eligible for medical assistance under such plan in accordance with section 1902(e)(4) of the Social Security Act ( 42 U.S.C. 1396a(e)(4) ). The Federal medical assistance percentage applicable to the State Medicaid plan shall apply to medical assistance provided to a child under such plan in accordance with the preceding sentence. (e) 100-Percent Federal matching payments (1) In general Notwithstanding section 1905(b) of the Social Security Act ( 42 U.S.C. 1396d(b) ), the Federal medical assistance percentage or the Federal matching rate otherwise applied under section 1903(a) of such Act ( 42 U.S.C. 1396b(a) ) shall be 100 percent for— (A) providing DRM assistance to DRM-eligible Maria Survivors during the DRM coverage period in accordance with this section