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and outlined some enumerated eligible services under this use. These enumerated uses included <br />early learning services, assistance to high -poverty school districts to advance equitable funding <br />across districts and geographies, and educational and evidence -based services to address the <br />academic, social, emotional, and mental health needs of students. Addressing the many <br />dimensions of resource equity including equitable and adequate school funding; access to a <br />well-rounded education; well -prepared, effective, and diverse educators and staff; and integrated <br />support services can also begin to mitigate the impact of COVID-19 on schools and students <br />and can close long-standing gaps in educational opportunity. As discussed above, in the final <br />rule, early learning services and addressing the impacts of lost instructional time for K-12 <br />students are enumerated eligible uses for impacted communities, not just disproportionately <br />impacted communities. <br />Public Comment: Treasury received some comments in this category. Generally, <br />commenters expressed agreement with the elements of the interim final rule regarding use of <br />funds for addressing educational disparities. Some commenters had questions about whether a <br />few specific uses of funds qualified under this category. For example, commenters inquired <br />about whether the funds could be used for behavioral health in a school setting or cultural <br />language classes. <br />Treasury Response: Treasury is maintaining these enumerated eligible uses in the final <br />rule, which are now organized under the heading of "services to address educational disparities." <br />Treasury reiterates that these uses include addressing educational disparities exacerbated by <br />COVID-19, including but not limited to: increasing resources for high -poverty school districts, <br />educational services like tutoring or afterschool programs, summer education and enrichment <br />programs, and supports for students' social, emotional, and mental health needs. This also <br />138 <br />