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emergency. Premium pay responds to eligible workers performing essential work if it prioritizes <br />low- and moderate -income persons, given the significant share of essential workers that are low - <br />and moderate -income and may be least able to bear added costs associated with illness. The level <br />of the award limit up to $13 per hour not to exceed $25,000 in aggregate in the ARPA <br />supports this reasoning. <br />Accordingly, the interim final rule required written justification for how premium pay to <br />certain higher -income workers responds to eligible workers performing essential work: if a <br />recipient (or grantee) uses SLFRF funds to provide premium pay to an employee and the pay or <br />grant would increase a worker's total pay above 150 percent of their residing state or county's <br />average annual wage for all occupations, as defined by the BLS Occupational Employment and <br />Wage Statistics, whichever is higher, on an annual basis, then the recipient must provide, <br />whether for themselves or on behalf of a grantee, written justification to Treasury detailing how <br />the award responds to eligible workers performing essential work. <br />Public Comment: Treasury received numerous comments on the wage threshold and the <br />written justification requirement. Several commenters supported the threshold as a way to <br />encourage recipients to target premium pay to lower -income, eligible workers. Some <br />commenters even asked Treasury to make the wage threshold a firm restriction, above which an <br />eligible worker could not receive premium pay. Others agreed with the threshold but also <br />requested flexibility to use existing worker classifications as an administratively simple way to <br />identify workers for whom premium pay would be responsive. For instance, a few commenters <br />asked Treasury to allow recipients or grantees to presume that premium pay "responds to" <br />eligible workers performing essential work when it is provided to employees who are not exempt <br />227 <br />