; (ii) upgrades to and installation of culverts designed to withstand 100-year flood events; (iii) upgrades to and installation of tide gates to protect highways; and (iv) upgrades to and installation of flood gates to protect tunnel entrances. (E) Federal cost share (i) Planning grant The Federal share of the cost of a planning activity carried out using a planning grant under paragraph (3) shall be 100 percent. (ii) Resilience grants (I) In general Except as provided in subclause (II) and subsection (f)(1), the Federal share of the cost of a project carried out using a grant under subparagraph (A), (B), or (C) of paragraph (4) shall not exceed 80 percent of the total project cost. (II) Tribal projects On the determination of the Secretary, the Federal share of the cost of a project carried out using a grant under subparagraph (A), (B), or (C) of paragraph (4) by an Indian tribe (as defined in section 207(m)(1)) may be up to 100 percent. (iii) Non-federal share The eligible entity may use Federal funds other than Federal funds provided under this subsection to meet the non-Federal cost share requirement for a project carried out with a grant under this subsection. (F) Eligible project costs (i) Resilience grant projects Eligible project costs for activities funded with a grant under subparagraph (A), (B), or (C) of paragraph (4) may include the costs of— (I) development phase activities, including planning, feasibility analysis, revenue forecasting, environmental review, preliminary engineering and design work, and other preconstruction activities