the provisions of 20 U.S.C. 76h et seq., funds provided in this Act shall be made available to cover operating expenses required to ensure the continuity of the John F. Kennedy Center for the Performing Arts and its affiliates, including for employee compensation and benefits, grants, contracts, payments for rent or utilities, fees for artists or performers, information technology, and other administrative expenses: Provided further , That no later than October 31, 2020, the Board of Trustees of the Center shall submit a report to the Committees on Appropriations of the House of Representatives and Senate that includes a detailed explanation of the distribution of the funds provided herein: Provided further , That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. National Foundation on the Arts and the Humanities National endowment for the arts Grants and administration For an additional amount for Grants and Administration , $300,000,000, to remain available until September 30, 2021, for grants to respond to the impacts of coronavirus: Provided , That such funds are available under the same terms and conditions as grant funding appropriated to this heading in P.L. 116–94: Provided further , That 40 percent of such funds shall be distributed to State arts agencies and regional arts organizations and 60 percent of such funds shall be for direct grants: Provided further , That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. National endowment for the humanities Grants and administration For an additional amount for Grants and Administration , $300,000,000, to remain available until September 30, 2021, for grants to respond to the impacts of coronavirus: Provided , That such funds are available under the same terms and conditions as grant funding