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broader modernization of cybersecurity, including hardware, software, and protection of critical <br />infrastructure as an eligible provision of government services, to the extent of revenue loss due to <br />the pandemic, under sections 602(c)(1)(C) and 603(c)(1)(C). <br />Use of Funds to Meet Non-federal Match under the Infrastructure Investment and Jobs Act <br />The Infrastructure Investment and Jobs Act specifies that, except as otherwise provided, <br />an entity using funding under section 60102 of the law for broadband deployment "shall provide, <br />or require a subgrantee to provide, a contribution, derived from non -Federal funds (or funds from <br />a Federal regional commission or authority) ... of not less than 25 percent of project costs."346 It <br />further states that the matching contribution may include funds provided to an eligible entity or <br />subgrantee under the American Rescue Plan Act for the purpose of deployment of broadband <br />service, which includes funds provided under the SLFRF program. <br />SLFRF and the program established under section 60102 of the Infrastructure Investment <br />and Jobs Act are separate programs with separate requirements. While section 60102 allows <br />states and other eligible entities to use SLFRF funds as the source of matching funds for <br />broadband deployment, the requirements of the SLFRF program still apply. As such, recipients <br />that use SLFRF funds to meet the section 60102 matching requirement will continue to be <br />subject to the requirements of the SLFRF program. <br />346 See Infrastructure Investment and Jobs Act, Pub. L. No. 117-58 (2021). <br />313 <br />