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includes responses aimed at addressing the many dimensions of resource equity including <br />equitable and adequate school funding; access to a well-rounded education; well -prepared, <br />effective, and diverse educators and staff; and integrated support services in order to close <br />long-standing gaps in educational opportunity. <br />Further, Treasury is clarifying that improvements or new construction of schools and <br />other educational facilities or equipment are eligible capital expenditures for disproportionately <br />impacted communities. Recipients seeking to use funds for capital expenditures should refer to <br />the section Capital Expenditures in General Provisions: Other for additional eligibility standards <br />that apply to uses of funds for capital expenditures. <br />Treasury notes that services to promote healthy childhood environments, including <br />childcare, early learning services, and home visiting programs that serve infants and toddlers, is a <br />separate category of enumerated eligible uses for households impacted by the pandemic (see <br />eligible uses for "promoting healthy childhood environments"). Similarly, education services to <br />address the impact of lost instructional time during the pandemic are a separate eligible use <br />category for households impacted by the pandemic; when providing these services, recipients <br />may presume that any K-12 student who lost access to in -person instruction for a significant <br />period of time has been impacted by the pandemic and is thus eligible for responsive services <br />(see eligible uses for "addressing the impact of lost instructional time"). <br />Proposed Additional Enumerated Eligible Uses Not Incorporated <br />The interim final rule posed a question on what other types of services or costs Treasury <br />should consider as eligible uses to respond to the disproportionate public health or negative <br />economic impacts of COVID-19 on low-income populations and communities. <br />139 <br />