; bears to (B) the total base apportionments for all States under section 104(c). (c) Safety supplemental (1) In general A State shall use 50 percent of the amount distributed to the State under subsection (b) for each fiscal year to carry out the eligible activities under paragraph (2). (2) Eligible activities (A) States Subject to paragraph (4)(A), a State shall use the funds under paragraph (1) for a highway safety improvement project or strategy included on the State strategic highway safety plan (as defined in section 148(a)) of the State. (B) M POs Subject to paragraph (4)(B), a metropolitan planning organization that is required to obligate funds under subsection (e) shall use the funds under paragraph (1) for a highway safety improvement project (as defined in section 148(a)). (3) Federal share The Federal share of the cost of a project carried out with funds under paragraph (1) shall be determined in accordance with section 120. (4) Limitation on flexibility (A) States Notwithstanding paragraph (2)(A), a State that is a vulnerable road user safety focus area shall use the funds under paragraph (1) for a highway safety improvement project (as defined in section 148(a)) to improve the safety of vulnerable road users, regardless of whether the project is included on the State strategic highway safety plan (as defined in section 148(a)) of the State. (B) M POs Notwithstanding paragraph (2)(B), a metropolitan planning organization that is required to obligate funds under subsection (e) that contains an area designated as a vulnerable road user safety focus area shall use the funds under paragraph (1) for a highway safety improvement project (as defined in section 148(a)) to improve the safety of vulnerable road users. (d) Safety planning incentive (1) Vulnerable road user safety assessments (A) In general A State may, in consultation with metropolitan planning organizations within the State, develop and publish a State vulnerable road user safety assessment described in subparagraph (B). (B) State vulnerable