; (II) engage in respectful, good-faith consultation with diverse community stakeholders; and (III) empower members of the community to participate in decision making; and (D) how the eligible entity will address the intersection between human health, environment, and built environment. (2) Guidance Not later than 180 days after the date of enactment of this Act, the Secretary shall issue the guidance described in paragraph (1). (e) Matching requirement (1) In general Except as provided in paragraph (2), the Federal share of the cost of an eligible project carried out with amounts from a covered grant shall be not more than 80 percent. (2) Waiver The Secretary may increase the maximum Federal share described in paragraph (1) from 80 percent to 100 percent for an eligible project carried out by an eligible entity that demonstrates economic hardship, as determined by the Secretary. (f) Priority In awarding covered grants, the Secretary shall give priority to an eligible entity that serves— (1) a community located in a covered census tract; or (2) a community with lower tree canopy and higher maximum daytime summer temperatures compared to surrounding communities, as determined by the Secretary, based on publicly available information. (g) Reporting requirement The Secretary shall submit an annual report to Congress that identifies the recipients of covered grants and the geographic and economic distribution of those recipients. (h) Oversight (1) In general In order to ensure the effectiveness of projects that are carried out using covered grants, the Secretary shall use not more than 5 percent of any amounts appropriated to carry out this section to establish an oversight board to help— (A) select recipients of covered grants