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This document has been submitted to the Office of the Federal Register (OFR) for publication <br />and is currently pending placement on public display at the OFR and publication in the Federal <br />Register. The document may vary slightly from the published document ifminor editorial <br />changes have been made during the OFR review process. Upon publication in the Federal <br />Register, the regulation can be found at www.federalregister.gov, www.regulations.�ov, and at <br />www.treasury.gov. The document published in the Federal Register is the official document. <br />DEPARTMENT OF THE TREASURY <br />[31 CFR Part 35 <br />RIN 1505-AC77] <br />Coronavirus State and Local Fiscal Recovery Funds <br />AGENCY: Department of the Treasury <br />ACTION: Final Rule <br />SUMMARY: The Secretary of the Treasury (Treasury) is adopting as final the interim final rule <br />published on May 17, 2021, with amendments. This rule implements the Coronavirus State <br />Fiscal Recovery Fund and the Coronavirus Local Fiscal Recovery Fund established under the <br />American Rescue Plan Act. <br />DATES: Effective date: The provisions in this final rule are effective April 1, 2022. <br />FOR FURTHER INFORMATION CONTACT: <br />Katharine Richards, Senior Advisor, Office of Recovery Programs, Department of the Treasury, <br />(844) 529— 9527 <br />SUPPLEMENTARY INFORMATION: <br />1 <br />