Except as provided in subsection (b) of this section and in regulations that the Secretary adopts, a local department may not pay temporary cash assistance to: a family that includes an adult who has received more than 60 cumulative months of temporary cash assistance funded wholly or partly by federal funds; or a family that includes an adult who: has received more than 24 cumulative months of temporary cash assistance funded wholly or partly by federal funds; and is not participating in a work activity. The Secretary shall adopt regulations that establish: standards and procedures under which a local department may exempt a family from the limitation under subsection (a)(1) of this section because of hardship; and a separate State program that: is funded entirely from State general funds that may be counted toward any federal maintenance of effort requirement; pays temporary cash assistance to a family that is exempted under item (1) of this subsection but cannot receive federal funds because of federal limitations; and is subject to all FIP requirements under this subtitle. The provisions of this section are subject to federal law and regulation.