; 2532). (B) Reserved funds An eligible agency that reserves funds in accordance with section 112(a)(1) of such Act ( 20 U.S.C. 2322(a)(1) ) to be used in accordance with section 112(c) of such Act ( 20 U.S.C. 2322(c) ) may also use such reserved funds for digital, physical, or technology infrastructure-related projects to improve career and technical education offerings within the State. (b) Uses of funds Each eligible agency and eligible recipient shall use the funds received under this section to carry out activities to improve or expand career and technical education programs and programs of study to adequately respond to State and local needs as a result of the COVID–19 national emergency, including— (1) expanding and modernizing digital, physical, or technology infrastructure to deliver in-person, online, virtual, and simulated educational and work-based learning experiences; (2) acquiring appropriate equipment, technology, supplies, and instructional materials aligned with business and industry needs, including machinery, testing equipment, tools, hardware, software, and other new and emerging instructional materials; (3) providing incentives to employers and CTE participants facing economic hardships due to the COVID–19 national emergency to participate in work-based learning programs; (4) expanding or adapting program offerings or supports based on an updated comprehensive needs assessment to respond to employers’ and CTE participants’ changing needs as a result of the COVID–19 national emergency