; and (3) for each calendar quarter, if any, occurring during the period beginning on July 1, 2021, and ending on the last day of the calendar quarter in which the last day of such emergency period occurs, 6.2 percentage points. (f) Clarifications (1) In the case of a State that treats an individual described in subsection (b)(3) as eligible for the benefits described in such subsection, for the period described in subsection (a), expenditures for medical assistance and administrative costs attributable to such individual that would not otherwise be included as expenditures under section 1903 of the Social Security Act shall be regarded as expenditures under the State plan approved under title XIX of the Social Security Act or for administration of such State plan. (2) The limitations on payment under subsections (f) and (g) of section 1108 of the Social Security Act ( 42 U.S.C. 1308 ) shall not apply to Federal payments made under section 1903(a)(1) of the Social Security Act ( 42 U.S.C. 1396b(a)(1) ) attributable to the increase in the Federal medical assistance percentage under this section. (3) Expenditures attributable to the increased Federal medical assistance percentage under this section shall not be counted for purposes of the limitations under section 2104(b)(4) of such Act ( 42 U.S.C. 1397dd(b)(4) ). (4) Notwithstanding the first sentence of section 2105(b) of the Social Security Act ( 42 U.S.C. 1397ee(b) ), the application of the increase under this section may result in the enhanced FMAP of a State for a fiscal year under such section exceeding 85 percent, but in no case may the application of such increase before application of the second sentence of such section result in the enhanced FMAP of the State exceeding 95 percent. (g) Scope of application An increase in the Federal medical assistance percentage for a State under this section shall not be taken into account for purposes of payments under part D of title IV of the Social Security Act ( 42 U.S.C. 651 et seq.). . (b) Effective date The