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start-ups or expansion costs for small businesses; and programs or services to support micro - <br />businesses; <br />(C) Assistance to nonprofit organizations including programs, services, or capital <br />expenditures, including loans or grants to mitigate financial hardship such as declines in <br />revenues or increased costs, or technical assistance; <br />(D) Assistance to tourism, travel, hospitality, and other impacted industries for programs, <br />services, or capital expenditures, including support for payroll costs and covered benefits for <br />employees, compensating returning employees, support for operations and maintenance of <br />existing equipment and facilities, and technical assistance; and <br />(E) Expenses to support public sector capacity and workforce, including: <br />(1) Payroll and covered benefit expenses for public safety, public health, health care, <br />human services, and similar employees to the extent that the employee's time is spent mitigating <br />or responding to the COVID-19 public health emergency; <br />(2) Payroll, covered benefit, and other costs associated with programs or services to <br />support the public sector workforce and with the recipient: <br />(i) Hiring or rehiring staff to fill budgeted full-time equivalent positions that existed on <br />January 27, 2020 but that were unfilled or eliminated as of March 3, 2021; or <br />(ii) Increasing the number of its budgeted full-time equivalent employees by up to the <br />difference between the number of its budgeted full-time equivalent employees on January 27, <br />2020, multiplied by 1.075, and the number of its budgeted full-time equivalent employees on <br />March 3, 2021, provided that funds shall only be used for additional budgeted full-time <br />equivalent employees above the recipient's number of budgeted full-time equivalent employees <br />as of March 3, 2021; <br />421 <br />