1. Short title This Act may be cited as the FEMA Assistance Relief Act of 2020 . 2. Cost share (a) Temporary Federal share Notwithstanding sections 403(b), 403(c)(4), 404(a), 406(b), 408(d), 408(g)(2), 428(e)(2)(B), and 503(a) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5121 et seq.), for any emergency or major disaster declared by the President under such Act during the period beginning on January 1, 2020, and ending on December 31, 2020, the Federal share of assistance provided under such sections shall be not less than 90 percent of the eligible cost of such assistance. (b) Cost share under COVID emergency declaration Notwithstanding subsection (a), assistance provided under the emergency declaration issued by the President on March 13, 2020, pursuant to section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5191(b) ), and under any subsequent major disaster declaration under section 401 of such Act ( 42 U.S.C. 5170 ) that supersedes such emergency declaration, shall be at a 100 percent Federal cost share. 3. Clarification of assistance (a) In general For the emergency declared on March 13, 2020, by the President under section 501 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5191 ), the President may provide assistance for activities, costs, and purchases of States or local governments or the owners or operators of eligible private nonprofits, including— (1) activities eligible for assistance under sections 301, 415, 416, and 426 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5141 , 5182, 5183, 5189d); (2) backfill costs for first responders and other essential employees who are ill or quarantined; (3) increased operating costs for essential government services due to such emergency, including costs for implementing continuity plans, and sheltering or housing for first responders, emergency managers, health providers, and other essential employees