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4446 Federal Register/Vol. 87, No. 18/Thursday, January 27, 2022/Rules and Regulations
<br /> requirements,including the requirement §35.3 Definitions. calculated by reference to the
<br /> to conduct a regulatory flexibility Baseline means tax revenue of the employer's payroll costs.
<br /> analysis,when among other things the recipient for its fiscal year ending in Eligible employer means an employer
<br /> agency for good cause finds that notice 2019,adjusted for inflation in each of an eligible worker who performs
<br /> and public procedure are impracticable, reporting year using the Bureau of essential work.
<br /> unnecessary,or contrary to the public Economic Analysis's Implicit Price Eligible workers means workers
<br /> interest. Because this rule is exempt Deflator for the gross domestic product needed to maintain continuity of
<br /> from the notice and comment of the United States. operations of essential critical
<br /> requirements of the APA,Treasury is Capital expenditures has the same infrastructure sectors,including health
<br /> not required to conduct a regulatory meaning given in 2 CFR 200.1. care; emergency response; sanitation,
<br /> flexibility analysis. County means a county,parish, or disinfection, and cleaning work;
<br /> other equivalent county division(as maintenance work;grocery stores,
<br /> Rule Text defined by the Census Bureau). restaurants,food production,and food
<br /> List of Subjects in 31 CFR Part 35 Covered benefits include,but are not delivery; pharmacy;biomedical
<br /> limited to,the costs of all types of leave research;behavioral health work;
<br /> Executive compensation, State and (vacation,family-related, sick,military, medical testing and diagnostics;home-
<br /> Local Governments,Tribal bereavement,sabbatical,jury duty), and community-based health care or
<br /> Governments,Public health emergency. employee insurance (health, life, dental, assistance with activities of daily living;
<br /> vision),retirement(pensions,401(k)), familyor childcare; social services
<br /> For the reasons stated in the unemployment benefit plans (Federal
<br /> preamble,the United States Department p work;public health work;vital services
<br /> and State) workers compensation to Tribes;an work performed b an
<br /> of the Treasury amends 31 CFR part 35 insurance, and Federal Insurance y p y
<br /> as follows: employee of a State,local,or Tribal
<br /> Contributions Act taxes (which includes government;educational work, school
<br /> PART 35—PANDEMIC RELIEF Social Security and Medicare taxes). nutrition work,and other work required
<br /> PROGRAMS Covered change means a change in to operate a school facility;laundry
<br /> law,regulation, or administrative work; elections work; solid waste or
<br /> ■ 1.Revise Subpart A to read as follows: interpretation that reduces any tax(by hazardous materials management,
<br /> providing for a reduction in a rate,a response, and cleanup work;work
<br /> Subpart A—Coronavirus State and rebate,a deduction,a credit,or requiring physical interaction with
<br /> Local Fiscal Recovery Funds otherwise) or delays the imposition of patients; dental care work;
<br /> any tax or tax increase.A change in law transportation and warehousing;work at
<br /> Sec. includes any final legislative or hotel and commercial lodging facilities
<br /> 35.1 Purpose. regulatory action,a new or changed that are used for COVID-19 mitigation
<br /> 35.2 Applicability. administrative interpretation, and the and containment;work in a mortuary;
<br /> 35.3 Definitions. phase-in or taking effect of any statute and work in critical clinical research,
<br /> 35.4 Reservation of authority,reporting. or rule if the phase-in or taking effect development, and testing necessary for
<br /> 35.5 Use of funds. was not prescribed prior to the start of
<br /> COVID-19 response.
<br /> 35.6 Eligible uses.
<br /> the covered period. (1)With respect to a recipient that is
<br /> 35.7 Pensions. Covered period means with respect to
<br /> 35.8 Tax. a state or territory,the period that: a metropolitan city,nonentitlement unit
<br /> 35.9. Compliance with applicable laws. (1)Begins on March 3, 2021; and of local government,or county,workers
<br /> 35.10. Recoupment. (2)Ends on the last day of the fiscal in any additional non-public sectors as
<br /> 35.11 Payments to States. year of such State or territory in which each chief executive officer of such
<br /> 35.12. Distributions to nonentitlement units all funds received by the State or recipient may designate as critical to
<br /> of local government and units of general protect the health and well-being of the
<br /> local government. territory from a payment made under
<br /> section 602 or 603 of the Social Security residents of their metropolitan city,
<br /> Authority:42 U.S.C.8o2(f);42 U.S.C. Act have been expended or returned to, nonentitlement unit of local
<br /> 8o3(f). government, or county; or
<br /> or recovered by,the Secretary.
<br /> §35.1 Purpose. COVID-19 means the Coronavirus (2)With respect to a State,territory,
<br /> Disease 2019. or Tribal government,workers in any
<br /> This part implements section 9901 of COVID-19 public health emergency additional non-public sectors as each
<br /> the American Rescue Plan Act(Subtitle means the period beginning on January Governor of a State or territory,or each
<br /> M of Title IX of Pub. L. 117-2),which 27, 2020 and lasting until the Tribal government,may designate as
<br /> amends Title VI of the Social Security termination of the national emergency critical to protect the health and well-
<br /> Act(42 U.S.C. 801 et seq.)by adding concerning the COVID-19 outbreak being of the residents of their State,
<br /> sections 602 and 603 to establish the declared pursuant to the National territory, or Tribal government.
<br /> Coronavirus State Fiscal Recovery Fund Emergencies Act(50 U.S.C. 1601 et Essential work means work that:
<br /> and Coronavirus Local Fiscal Recovery Seq.). (1)Is not performed while
<br /> Fund. Deposit means an extraordinary teleworking from a residence; and
<br /> §35.2 Applicability. payment of an accrued,unfunded (2)Involves:
<br /> liability. The term deposit does not refer (i)Regular in-person interactions with
<br /> This part applies to states,territories, to routine contributions made by an patients,the public,or coworkers of the
<br /> Tribal governments,metropolitan cities, employer to pension funds as part of the individual that is performing the work;
<br /> nonentitlement units of local employer's obligations related to or
<br /> government, counties,and units of payroll, such as either a pension (ii)Regular physical handling of items
<br /> general local government that accept a contribution consisting of a normal cost that were handled by,or are to be
<br /> payment or transfer of funds made component related to current employees handled by patients,the public, or
<br /> under section 602 or 603 of the Social or a component addressing the coworkers of the individual that is
<br /> Security Act. amortization of unfunded liabilities performing the work.
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