; and (B) to allocate the remaining funds to local areas in accordance with paragraph (2)(A) or (3) of section 133(b) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3173(b) ). (b) Uses of funds (1) In general Each State and local area receiving funds under this section shall use the funds to engage in the adult employment and training activities described in section 134 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3174 ) to provide necessary supports and services to eligible adults who are adversely impacted by the COVID–19 national emergency, including to individuals who are underemployed or most at risk of unemployment, and shall coordinate the adult employment and training services with employers facing economic hardship or employment challenges due to economic impacts of the COVID–19 national emergency. (2) COVID–19 adult employment and training activities (A) Services to support employers impacted by the COVID–19 national emergency Of the funds allocated to a local area under subsection (a)(2)(B), not less than one third shall be used for providing services to eligible adults to support employers impacted by the COVID–19 national emergency, including incumbent worker training, on-the-job training, and customized training activities, and activities supporting employee retention for employers, prioritizing those employers facing economic hardship or employment challenges as a result of the COVID–19 national emergency. (B) Underemployment and employment supports Of the funds allocated to a local area and not used for activities under subparagraph (A), such funds shall be used to provide the services and supports described in section 134 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3174 ) for eligible adults who are workers facing underemployment, individuals seeking work, or dislocated workers, prioritizing individuals with barriers to employment or eligible adults who are adversely impacted by economic changes within their communities due to the COVID–19 national