; and (B) notwithstanding section 171(c)(2)(D) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3226(c)(2)(D) ), of which up to 20 percent may be used for the administrative costs of carrying out activities under section 171(c)(2) of such Act ( 29 U.S.C. 3226(c)(2) ), so long as any amount used under this section for administrative costs that exceeds the amount authorized for administrative costs under section 171(c)(2)(D) of such Act ( 29 U.S.C. 3226(c)(2)(D) ) is used for administrate costs related to responding to the COVID–19 national emergency; (2) after using funds in accordance with paragraph (1), use any remaining funds to— (A) reserve funds in accordance with section 171(g)(2)(B) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3226(g)(2)(B) ); and (B) award grants in accordance with section 171(c) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3226(c) ), which may be awarded as supplemental awards to eligible entities receiving grants under such section 171(c) for program year 2019 or 2020