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In some sections of the rule, Treasury identifies specific uses of funds that are eligible, <br />called "enumerated eligible uses"; for example, Treasury provides many enumerated eligible <br />uses of funds to respond to the public health and negative economic impacts of the pandemic. <br />Uses of funds that are not specifically named as eligible in this final rule may still be eligible in <br />two ways. First, under the revenue loss eligible use category, recipients have broad latitude to <br />use funds for government services up to their amount of revenue loss due to the pandemic. A <br />potential use of funds that does not fit within the other three eligible use categories may be <br />permissible as a government service, which recipients can fund up to their amount of revenue <br />loss. For example, transportation infrastructure projects are generally ineligible as a response to <br />the public health and negative economic impacts of the pandemic; however, a recipient could <br />fund these projects as a government service up to its amount of revenue loss, provided that other <br />restrictions on use do not apply. See sections Revenue Loss and Restrictions on Use for further <br />information. Second, the eligible use category for responding to the public health and negative <br />economic impacts of the pandemic provides a non -exhaustive list of enumerated eligible uses, <br />which means that the listed eligible uses include some, but not all, of the uses of funds that could <br />be eligible. The Eligible Uses section provides a standard for determining if other uses of funds, <br />beyond those specifically enumerated, are eligible. If a recipient would like to pursue a use of <br />funds that is not specifically enumerated, the recipient should use the standard and other <br />guidance provided in the section Public Health and Negative Economic Impacts to assess <br />whether the use of funds is eligible. <br />Next, the Restrictions on Use section describes limitations on how funds may be used. <br />Treasury has divided the Restriction on Use section into (A) statutory restrictions under the <br />ARPA, which include 1) offsetting a reduction in net tax revenue, and 2) deposits into pension <br />9 <br />