section 413D of such Act to the institution’s allotment under section 442 of such Act. 100104. Use of supplemental educational opportunity grants for emergency aid (a) In general Notwithstanding section 413B of the Higher Education Act of 1965 ( 20 U.S.C. 1070b–1 ), an institution of higher education may reserve any amount of an institution’s allocation under subpart 3 of part A of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070b et seq.) for a fiscal year to award, in such fiscal year, emergency financial aid grants to assist undergraduate or graduate students for unexpected expenses and unmet financial need as the result of a qualifying emergency. (b) Determinations In determining eligibility for and awarding emergency financial aid grants under this section, an institution of higher education may— (1) waive the amount of need calculation under section 471 of the Higher Education Act of 1965 ( 20 U.S.C. 1087kk )