; 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 not more than 40 percent of such allocated 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 this paragraph. (5) On-the-job training The Governor for the State 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 Governor for the State or local board for 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 appropriated under section 114(d) and allotted or allocated under subtitle B of title I of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3151 et seq.) for the activities described in chapter 2 of subtitle B of title 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