; and (B) consider the economic impact of the COVID–19 national emergency to the employer or participants of such program in determining an employer’s eligibility under section 134(d)(4)(A)(ii) of such Act ( 29 U.S.C. 3174(d)(4)(A)(ii) ) for the Federal share of the cost of such program. (4) Transitional jobs (A) In general The local board for such local area may use up to 40 percent of such funds to provide transitional jobs in accordance with section 134(d)(5) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3174(d)(5) ). (B) Clarification Section 194(10) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3254(10) ) shall not apply with respect to the funds used under subparagraph (A). (5) On-the-job training The Governor or the local board for such area may take into account the impact of the COVID–19 national emergency as a factor in determining whether to increase the amount of a reimbursement to an amount up to 75 percent of the wage rate of a participant in accordance with 134(c)(3)(H) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3174(c)(3)(H) ). (6) Customized training The local board of such area may take into account the impact of the COVID–19 national emergency as a factor in determining the portion of the cost of training an employer shall provide in accordance with section 3(14) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3102(14) ). (b) Youth With respect to funds allotted or allocated under this subtitle for the activities described in chapter 2 of subtitle B of subtitle I of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3161 et seq.) for out-of-school youth and in-school youth (as such terms are defined in section 129(a)(1) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3164(a)(1) )), the Governor or local board involved may determine that— (1) in the case of an individual described in section 2102(a)(3)(A) the Coronavirus Aid, Relief, and Economic Security Act ( Public Law 116–136 ) who meets the requirements of clauses