; and (B) notwithstanding section 171(c)(2)(D) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3226(c)(2)(D) ), a portion equal to not more than 20 percent of the assistance may be used for the administrative costs of carrying out activities under section 171(c)(2) of such Act, but all of such portion shall be used for such administrative costs related to responding to the COVID–19 national emergency; (2) after using funds in accordance with paragraph (1), use 80 percent of the funds appropriated under subsection (c) to— (A) reserve and use funds in accordance with section 171(g)(2)(B) of such Act ( 29 U.S.C. 3226(g)(2)(B) ); and (B) award grants in accordance with section 171(c) of such Act ( 29 U.S.C. 3226(c) ), which may be awarded as supplemental awards, to eligible entities that received grants under such section 171(c) for program year 2019 or 2020