; or (B) if greater in amount and scope, equal in amount and scope to the medical assistance that would have been made available to such Survivor under the State Medicaid plan of the State in which such Survivor resided as of September 17, 2017. Coverage for such medical assistance for DRM-eligible Maria Survivors shall be retroactive to items and services furnished on or after September 17, 2017 (or in the case of applications for DRM assistance submitted after January 1, 2018, the first day of the 5th month preceding the date on which such application is submitted). (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 and Federal payments for such assistance shall not be considered to be payments under this section. (e) 100 percent Federal matching payments (1) In general Notwithstanding section 1905(b) of the Social Security Act ( 42 U.S.C. 1396d(b) ), subject to paragraph (2), 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; (B) costs directly attributable to administrative activities related to the provision of such DRM assistance