; (ii) upgrades to and installation of culverts designed to withstand 100-year flood events; (iii) upgrades to and installation of tide gates to protect highways; and (iv) upgrades to and installation of flood gates to protect tunnel entrances. (D) Federal cost share (i) In general Except as provided in subsection (f)(1), the Federal share of the cost of a project carried out using funds made available under paragraph (1) shall not exceed 80 percent of the total project cost. (ii) Non-federal share A State may use Federal funds other than Federal funds made available under this subsection to meet the non-Federal cost share requirement for a project under this subsection. (E) Eligible project costs (i) In general Except as provided in clause (ii), eligible project costs for activities carried out by a State with funds made available under paragraph (1) may include the costs of— (I) development phase activities, including planning, feasibility analysis, revenue forecasting, environmental review, preliminary engineering and design work, and other preconstruction activities