; or (C) the project rating for a project not yet approved into project engineering. (d) Federal share (1) In general Notwithstanding chapter 53 of title 49, United States Code, or any other provision of this division, the Federal share associated with funds described in paragraph (2) that are obligated during fiscal year 2021 may be up to 100 percent. (2) Funds described The funds described in this paragraph are funds made available for the implementation of transit programs authorized by chapter 53 of title 49, United States Code, the FAST Act ( Public Law 114–94 ), or this division, excluding funds made available to projects under section 5309 of title 49, United States Code. (e) Condition for apportionment No funds authorized in this division or any other Act may be used to adjust Mass Transit Account apportionments or withhold funds from Mass Transit Account apportionments pursuant to section 9503(e)(4) of the Internal Revenue Code of 1986 in fiscal year 2021. 104. National Highway Traffic Safety Administration (a) Special funding for fiscal year 2021 (1) In general (A) Authorization of appropriations In addition to amounts authorized under section 101, there is authorized to be appropriated from the Highway Account for fiscal year 2021, for activities under this subsection, $244,514,000. (B) Contract authority Amounts authorized under subparagraph (A) shall be available for obligation in the same manner as if such funds were apportioned under chapter 1 of title 23, United States Code. (2) Distribution of funds Amounts authorized to be appropriated for fiscal year 2021 under paragraph (1) shall be distributed as follows: (A) $105,000,000 for carrying out section 402 of title 23, United States Code. (B) $15,312,000 for carrying out section 403 of title 23, United States Code. (C) $19,202,000 for carrying out section 404 of title 23, United States Code. (D) $105,000,000 for carrying out section 405 of title 23, United States Code. (b) Special rules for fiscal year 2021 (1) Federal share Notwithstanding