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b) To respond to workers performing essential work during the COVID-19 public health <br />emergency by providing premium pay to eligible workers; <br />c) For the provision of government services to the extent of the reduction in revenue due to <br />the COVID-19 public health emergency relative to revenues collected in the most recent <br />full fiscal year prior to the emergency; and <br />d) To make necessary investments in water, sewer, or broadband infrastructure. <br />In addition, Congress specified two types of ineligible uses of funds: funds may not be <br />used for deposit into any pension fund or, for states and territories only, to directly or indirectly <br />offset a reduction in net tax revenue resulting from a change in law, regulation, or administrative <br />interpretation. <br />Issued May 10, 2021, Treasury's interim final rule provided further detail on eligible uses <br />of funds within the four statutory categories, ineligible uses of funds, and administration of the <br />program. The interim final rule provided state, local, and Tribal governments substantial <br />flexibility to determine how best to use payments from the SLFRF program to meet the needs of <br />their communities. The interim final rule aimed to facilitate swift and effective implementation <br />by establishing a framework for determining the types of programs and services that are eligible <br />under the ARPA along with examples of eligible uses of funds that state, local, and Tribal <br />governments may consider. <br />State, local, and Tribal governments are already deploying SLFRF funds to make an <br />impact in their communities. The SLFRF program ensures that state, local, and Tribal <br />governments have the resources needed to fight the pandemic, sustain and strengthen the <br />economic recovery, maintain vital public services, and make investments that support long-term <br />growth, opportunity, and equity. Treasury looks forward to supporting and engaging with state, <br />5 <br />