; and (2) made only for expenses that are not reimbursed under the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5121 et seq.) or any Federal, State, or local assistance program. (g) Federal share of costs The Federal share payable of the costs for which a grant is made under this section shall be 100 percent. (h) Administrative costs Of the amounts available to carry out this section, not more than one-half of one percent may be used for administration of this section. (i) Quality assurance The Maritime Administrator shall institute adequate policies, procedures, and internal controls to prevent waste, fraud, abuse, and program mismanagement for the distribution of funds under this section. (j) Reports The Maritime Administrator shall annually report to the Congress regarding financial assistance provided under this section, including a description of such assistance. . (b) Clerical amendment The analysis for such chapter is amended by adding at the end the following: 50308. Maritime transportation system emergency relief program. . (c) Inclusion of COVID–19 pandemic public health emergency For purposes of section 50308 of title 46, United States Code, as amended by subsection (a), the public health emergency declared pursuant to section 319 of the Public Health Service Act ( 42 U.S.C. 247d ) resulting from the COVID–19 pandemic shall be treated as an emergency.