(a) Social services districts shall provide special needs allowances to families and to pregnant persons residing in shelters for families, to the extent eligible, as set forth in the following schedule:

For shelters for families providing fewer than three meals per day, the needs allowance shall be equal to the allowances for a family of the same number of persons under subdivisions 3, 3-c and 3-d of section 131-a of the Social Services Law, plus an allowance for restaurant meals under schedule SA-5 pursuant to section 352.7(c) of this Title.