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exempt from the notice and comment requirements of the APA, Treasury is not required to <br />conduct a regulatory flexibility analysis. <br />RULE TEXT <br />List of Subjects in 31 CFR Part 35 <br />Executive compensation, State and Local Governments, Tribal Governments, Public health <br />emergency. <br />For the reasons stated in the preamble, the United States Department of the Treasury amends 31 <br />CFR part 35 as follows: <br />Part 35 - PANDEMIC RELIEF PROGRAMS <br />1. Amend Subpart A to read as follows: <br />Subpart A— CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS <br />Sec. <br />35.1 Purpose. <br />35.2 Applicability. <br />35.3 Definitions. <br />35.4 Reservation of authority, reporting. <br />35.5 Use of funds. <br />35.6 Eligible uses. <br />35.7 Pensions. <br />35.8 Tax. <br />35.9. Compliance with applicable laws. <br />35.10. Recoupment. <br />35.11 Payments to States. <br />35.12. Distributions to nonentitlement units of local government and units of general local <br />government. <br />Authority: 42 U.S.C. 802(fl; 42 U.S.C. 803(0 <br />404 <br />