; and (2) by adding at the end the following: (c) COVID–19 Response Notwithstanding any other provision of law, an entity that receives assistance from the Corporation for any program under the national service laws (including a State Commission and an entity receiving subgrant funds) during the COVID–19 emergency response and recovery period shall not be subject to any requirements to provide matching funds for any such program, and the Federal share of such assistance for a recipient (including for a State Commission and a subgrant recipient) may be 100 percent. . (b) Pilot program Section 126 of the National and Community Service Act of 1990 ( 42 U.S.C. 12576 ) is amended by adding at the end the following: (d) Direct placements during the COVID–19 response and recovery period (1) In General Notwithstanding section 178(h), during the COVID–19 emergency response and recovery period, the Corporation shall implement a pilot program allowing State Commissions to directly place a portion of individuals who have approved national service positions in State national service programs in a manner to be determined by the Corporation. (2) Report The Corporation shall prepare and submit a report to Congress at the end of the pilot program described in paragraph (1), containing recommendations about whether and how to continue such a program of direct placements. . (c) No summer limitation during COVID–19 response and recovery period Section 104 of the Domestic Volunteer Service Act of 1973 ( 42 U.S.C. 4954 ) is amended by adding at the end the following: (f) (1) Notwithstanding any other provision of this part, during the COVID–19 emergency response and recovery period, the Director may enroll full-time VISTA associates in a program, during any months of the year, under such terms and conditions as the Director shall determine to be appropriate. Such individuals shall be assigned to projects that address the needs of underserved communities as a result of the COVID–19 public health emergency. (2) In preparing reports