AN INTRODUCTION TO THE

Final Rule: Coronavirus State and 

Local Fiscal Recovery Funds

FOR RECIPIENTS AND STAKEHOLDERS

January 2022
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About this Webinar

The U.S. Department of the Treasury is providing this webinar, the State and Local Fiscal Recovery 

Funds contact channels, and other resources for informational purposes.

The descriptions provided in this document are non-exhaustive, do not describe all terms and 

conditions associated with the use of Coronavirus State and Local Fiscal Recovery Funds, and do 

not describe all requirements that may apply to this funding. 

Any award from the Coronavirus State and Local Fiscal Recovery Funds will be subject to the 

terms and conditions of the agreement entered into by Treasury and the respective jurisdiction, 

which incorporate the provisions of the Final Rule and guidance that implements this program. 

Recipients should note that Treasury does not pre-approve specific projects under the 

Coronavirus State and Local Fiscal Recovery Funds; each recipient should review the final rule to 

make its own assessment of whether its intended projects meets the eligibility criteria in the rule. 

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds
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Overview: Key Objectives of This Funding

The Coronavirus State and Local Fiscal Recovery Funds deliver $350 billion for state, local, 

territorial, and Tribal governments to respond to the COVID-19 emergency and lead a strong, 

resilient, and equitable recovery.

Key objectives of this funding:

• Fight the pandemic and support families and businesses struggling with its public health 

and economic impacts

• Maintain vital public services, even amid declines in revenue resulting from the crisis

• Build a strong, resilient, and equitable recovery by making investments that support longterm growth and opportunity

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds
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Overview: Early Program Implementation

The Coronavirus State and Local Fiscal Recovery Funds deliver $350 billion for state, local, territorial, 

and Tribal governments to respond to the COVID-19 emergency and lead a strong, resilient, and 

equitable recovery.

Early program implementation:

• Over $245 billion disbursed to state, local, and Tribal governments, with over 99 percent of funds 

available in 2021 in the hands of governments across the country, as of today

• Recipients have used SLFRF funds to meet immediate pandemic needs and make investments in 

long-term growth and opportunity for their communities, with examples including:

– Supporting the public health response: testing and vaccination clinics, expansion of rapid 

testing, vaccination incentive programs, distribution of PPE, contact tracing operations & COVID19 mitigation in congregate settings

– Strengthening the economic recovery: youth jobs programming, jobs and workforce training for 

dislocated workers, technical support to small businesses in underserved communities, creation 

and preservation of affordable housing, rental assistance, expansion of childcare, education 

programs for disproportionately impacted communities & rehiring government workers

– Making longer term investments: expanding high-speed broadband access to unserved and 

underserved communities

• Treasury has carefully considered feedback from recipients and stakeholders, including over 1,500 

comments, and hundreds of meetings and correspondence with recipients and stakeholders

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Important Note: Projects Already Underway in SLFRF Program

• The final rule takes effect on April 1, 2022

• If a use of funds complies with the final rule, Treasury will not take action to enforce the 

interim final rule, regardless of when the funds were used (e.g., if the IFR would not permit 

that use of funds); recipients can take advantage of the expanded flexibilities in the final rule 

now

• Until April 1, the interim final rule remains in effect; funds used consistently with the IFR while 

it is in effect are in compliance with the SLFRF program

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

For more, please see the Statement Regarding Compliance with the 

Coronavirus State and Local Fiscal Recovery Funds Interim Final Rule and Final Rule 
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Reminder: Four Key Eligible Use Categories

The American Rescue Plan provides four major categories of eligible uses to tackle the broad range of 

public health and economic challenges caused or exacerbated by the COVID-19 emergency.

• Providing government services up to the amount of revenue 

loss due to the pandemic Public Sector 

Revenues

• Responding to COVID-19’s public health impact, along with its 

economic harms

Public Health & 

Economic Response

• Offering additional support to workers who bear the greatest 

health risks because of their service in critical sectors

Premium Pay for 

Essential Workers

• Providing funding to critical water and sewer projects, along 

with high-speed broadband infrastructure

Water, Sewer & 

Broadband 

Infrastructure

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U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Recipients have requested greater flexibility, simplicity & clarity in the final rule 

to respond to new pandemic needs and make transformative investments
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Approach to the Final Rule

Treasury’s final rule provides greater flexibility and simplicity for recipients to turn the tide 

on the pandemic, maintain vital public services amid revenue shortfalls, and build a strong, 

resilient, and equitable recovery.

KEY NEW FEATURES IN THE FINAL RULE

• Major simplification for thousands of recipients through the 

$10 million revenue loss standard allowance Public Sector 

Revenues

• Providing a broader set of eligible uses for impacted and 

disproportionately impacted populations

• Clarifying that reasonably proportional capital expenditures may be 

allowable (e.g., affordable housing, hospitals)

Public Health & 

Economic Response

• Streamlining options to provide premium pay by broadening 

the share of essential workers who can receive premium pay 

without a written justification

Premium Pay for 

Essential

Workers

• Expanding water and sewer projects that are eligible

• Broadening eligible broadband investments to allow recipients to 

address access, affordability & reliability challenges 

Water, Sewer & 

Broadband 

Infrastructure

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✓ Construction of schools and 

hospitals

✓ Road building and maintenance, 

and other infrastructure

✓ Health and other services 

✓ Environmental remediation

✓ Provision of police, fire, and other 

public safety services (including 

purchase of fire trucks and police 

vehicles)

Replace Public Sector Revenue Loss

Recipients may use these funds to provide government services, up to the amount of 

revenue loss experienced due to the COVID-19 public health emergency.

• Determine revenue loss, using one of two available options:

– Elect “standard allowance” of up to $10 million to spend on government services 

through the life of the program, which greatly simplifies the program for small localities

– Calculate actual revenue loss according to Treasury formula

» Calculate revenue loss either on a calendar or fiscal year basis

» Must adjust actual revenue totals for the effect of tax cuts and tax increases that are 

adopted after January 6, 2022, to more accurately reflect revenue loss due to the 

pandemic 

• Spend on government services up to the revenue loss amount 

– Government services generally include any service traditionally provided by a 

government unless Treasury has stated otherwise, such as: 

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A

B

Public Sector 

Revenues

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Respond to COVID-19’s Public Health and Economic Impacts

Recipients may use these funds to respond to a broad range of public health and economic 

impacts of the pandemic for households, communities, businesses, and the public sector.

• Public health impacts 

• Negative economic impacts, including assistance to:

Eligible Use 

Categories 1

• To identify eligible uses of funds, recipients should generally:

1. Identify a public health or economic impact to an individual or 

a class 

2. Design a related and reasonably proportional response (e.g., a 

program, service, or capital expenditure)

• For convenience, Treasury has provided a non-exhaustive list of 

eligible uses and populations presumed eligible to receive these 

services

• Recipients may identify additional eligible uses beyond those 

enumerated by Treasury based on the standards provided in the rule

Determining

Eligible Uses 2

✓ Households

✓ Small businesses

✓ Non-profits

✓ Impacted industries

✓ Public sector capacity and 

workforce

Public Health and 

Economic Response

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Support the Public Health Response

Recipients may use these funds to support their COVID-19 public health response.

• A very broad range of services and programming that are 

needed to contain COVID-19, including vaccination and testing 

programs and other COVID mitigation tactics

• May include certain capital expenditures, such as medical 

facilities generally dedicated to COVID-19 treatment & mitigation

COVID-19 Mitigation 

& Containment 1

• A broad range of prevention, treatment, harm reduction, and 

recovery services that may be needed to meet mental health, 

substance use, and other behavioral health needs

• May include certain capital expenditures, such as behavioral 

health facilities & equipment

Behavioral

Healthcare 3

• Responses to communities that experienced an increase in 

violence, particularly gun violence 

• Includes community violence intervention programs & 

enforcement efforts to reduce gun violence

Preventing & 

Responding 

to Violence

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• Expenses to households, medical providers, or others that 

incurred medical costs due to the pandemic

• Includes unreimbursed expenses for COVID-19 testing or 

treatment & emergency medical response expenses

2 Medical Expenses

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Public Health and 

Economic Response

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Provide Assistance to Households 

Recipients may use these funds to respond to the negative economic impacts of the 

COVID-19 public health emergency on households and communities.

Impacted households are those that have 

experienced an impact from the COVID-19 

pandemic.

Treasury presumes that the following households 

are impacted:

✓ Low- and- moderate income (LMI) households, 

defined as those at or below 300% of FPG or 

65% of AMI

✓ Households experiencing unemployment or 

food or housing insecurity

✓ Households that qualify for certain federal 

programs

Impacted Households Disproportionately Impacted 

Households

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Public Health and 

Economic Response

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Disproportionately impacted households are those that 

have experienced a disproportionate impact from the 

COVID-19 pandemic.

Treasury presumes that the following households are 

disproportionately impacted:

✓ Low income (LI) households, defined as those at or 

below 185% of FPG or 40% of AMI

✓ Households located in QCTs

✓ Households receiving services from Tribal govs

✓ Households residing in the U.S. territories or 

receiving services from territorial governments 

✓ Households that qualify for certain fed programs

Recipients can identify other impacted or disproportionately impacted households, beyond those presumed eligible

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Provide Assistance to Households 

Recipients may use these funds to respond to the negative economic impacts of the 

COVID-19 public health emergency on households and communities.

All impacted households, including households 

presumed impacted by Treasury, are eligible for uses 

that respond to the impact. 

Over a dozen eligible uses, including:

Impacted Households Disproportionately Impacted 

Households

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Public Health and 

Economic Response

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All disproportionately impacted households, including 

households presumed disproportionately impacted by 

Treasury, are eligible for uses that respond to the 

impact & the disparities that led to the 

disproportionate impact.

Many additional eligible uses, including:

✓ Addressing health 

disparities: e.g., 

community health 

workers, lead 

remediation, health 

facilities 

✓ Investments in 

neighborhoods to 

promote health outcomes

✓ Addressing educational 

disparities: e.g., enhanced 

funding to high-poverty 

schools & educational 

facilities

✓ Improvements to 

vacant and abandoned 

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✓ Food assistance

✓ Re-employment and 

job training

✓ Rent, mortgage, or 

utility assistance & 

Internet subsidies

✓ Cash assistance

✓ Health insurance 

coverage expansion and 

paid sick & family leave

✓ Financial services for 

unbanked and 

underbanked

✓ Affordable housing 

development and 

permanent supportive 

housing

✓ Childcare, early 

learning, and addressing 

learning loss for K-12 

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Provide Assistance to Small Businesses 

Recipients may use these funds to respond to the negative economic impacts of the 

COVID-19 public health emergency on small businesses.

✓ To assess which small businesses were 

impacted, recipients may consider:

✓ Decreased revenue or gross receipts

✓ Financial insecurity

✓ Increased costs

✓ And more

✓ Eligible uses include:

✓ Loans or grants to mitigate financial 

hardship, such as by supporting payroll 

and benefits 

✓ Technical assistance, counseling or 

other services to support business 

planning

Impacted Small Businesses Disproportionately Impacted 

Small Businesses

✓ SB presumed disproportionately impacted: 

✓ Operating in QCTs

✓ Operated by Tribal governments or on 

Tribal lands

✓ Operating in the U.S. territories

✓ Eligible uses include:

✓ Rehabilitation of commercial properties, 

storefront & façade improvements

✓ Technical assistance, business incubators 

& grants for start-up or expansions

✓ Support for microbusinesses (e.g., 

childcare, transportation)

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Public Health and 

Economic Response

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Provide Assistance to Non-Profits

Recipients may use these funds to respond to the negative economic impacts of the 

COVID-19 public health emergency on non-profits.

✓ To assess which nonprofits were impacted,

recipients may consider:

✓ Decreased revenue (e.g., lower donations 

or fees)

✓ Financial insecurity

✓ Increased costs (e.g., uncompensated 

increases in service need)

✓ And more

✓ Eligible uses include :

✓ Loans or grants to mitigate financial 

hardship

✓ Technical or in-kind assistance or other 

services to mitigate negative economic 

impact

Impacted Non-Profits Disproportionately Impacted 

Non-Profits

✓ Non-profits presumed disproportionately 

impacted: 

✓ Operating in QCTs

✓ Operated by Tribal governments or on 

Tribal lands

✓ Operating in the U.S. territories

✓ Eligible uses include:

✓ Responses that are related and 

reasonably proportional to addressing 

disparities that led to disproportionate 

impacts

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Public Health and 

Economic Response

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• Designating an impacted industry

– If industry is in the travel, tourism, or hospitality sectors (including Tribal development 

districts), the industry is impacted.

– If industry is outside the sectors above, the industry is impacted if it either:

» Experienced at least 8 percent employment loss from pre-pandemic levels, or

» Is experiencing comparable or worse economic impacts as the national travel, 

tourism, and hospitality sectors as of the date of the Final Rule and the impacts 

resulted from the COVID-19 public health emergency

• Provide eligible aid to the impacted industry 

– Many eligible uses, including:

– Aid limited to entities operating prior to the pandemic and affected by required 

closures and other efforts to contain the pandemic

Provide Aid to Impacted Industries 

Recipients may use these funds to provide aid to impacted industries.

✓ Aid to mitigate financial hardship, 

such as supporting payroll costs

✓ COVID-19 mitigation and infection 

prevention measures

✓ Technical assistance, counseling or 

other services to support business 

planning

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U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Public Health and 

Economic Response

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• Public safety, public health, and human services staff 

– Payroll and covered benefits for public safety, public health, health care, human services and 

similar employees of a recipient government through the period of performance

– Limited to the portion of the employee’s time spent responding to COVID-19, though public 

health and safety staff primarily dedicated to COVID-19 response may be fully covered; 

recipients can use reasonable estimates to determine share of employee time

• Government employment & rehiring public sector staff 

• Effective service delivery 

✓ Supporting use of evidence, program 

evaluation, data, and outreach 

✓ Providing administrative expenses for 

administration of programs that 

respond to COVID-19

✓ Address administrative needs caused or 

exacerbated by the pandemic (e.g., 

backlogs from pandemic shutdowns, 

adapting government operations to the 

pandemic)

Restore and Bolster Public Sector Capacity

Recipients may use these funds to restore and bolster public sector capacity, which 

supports governments’ ability to deliver critical COVID-19 services.

✓ Restoring employment by hiring up to 

7.5% above pre-pandemic baseline

✓ Funding for employees who 

experienced pay reductions or were 

furloughed

✓ Maintaining current compensation 

levels to prevent layoffs 

✓ Worker retention incentives, including 

reasonable increases in compensation

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Public Health and 

Economic Response

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The final rule provides clarity for recipients to use SLFRF funds to invest in capital 

expenditures as part of their public health or economic response. 

• Overall eligibility requirements 

– Capital expenditures subject to same “related and reasonably proportional” standard as other uses

– Recipients other than Tribal governments must complete Written Justification (WJ) for capital 

expenditures at or over $1 million 

» WJ requires recipients to explain why a capital expenditure is appropriate and why the proposed 

capital expenditure is superior to alternatives

» Depending on project size, recipients may be required to submit WJ with reporting; no pre-approval

• Presumptions for capital expenditures 

Invest in Capital Expenditures

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Projects presumed eligible, provided the above 

requirements are met:

✓ Testing labs and equipment

✓ Emergency operations center & equipment

✓ Affordable housing

✓ Childcare facilities

✓ Schools (for Disproportionately Impacted 

communities)

✓ Primary care health clinics and hospitals (for 

Disproportionately Impacted communities)

Projects generally presumed to be ineligible:

× Construction of new correctional facilities 

as a response to an increase in rate of 

crime

× Construction of new congregate facilities 

to decrease spread of COVID-19 in facility

× Construction of convention centers, 

stadiums or other large capital projects 

for general economic development or aid 

to impacted industries

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Public Health and 

Economic Response

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Recipients may use these funds to invest in eligible uses beyond those specifically 

listed as eligible by Treasury. 

Invest in Eligible Uses Beyond Those Enumerated

Identify COVID-19 public health or 

economic impact

Design a response to address the 

identified impact 

• Can identify impact to a specific 

household, business or nonprofit – or to a class (e.g., group)

• Can also identify 

disproportionate impacts, or 

more severe impacts, to a 

specific beneficiary or to a class

• Response should be related and 

reasonably proportional to the 

harm 

• Response should also be 

reasonably designed to benefit 

impacted individual or class

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Step:

Analysis:

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Public Health and 

Economic Response

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Provide Premium Pay for Essential Employees

Recipients may use this funding to provide premium pay to eligible workers performing 

essential work, either in public sector roles or through grants to third-party employers.

Example professions and sectors eligible:

✓ Staff at nursing homes, hospitals, 

and home-care settings

✓ Public health, safety, and emergency response

✓ State, local, and Tribal government workforce 

✓ Workers at food production facilities, grocery 

stores, restaurants, and food delivery services

✓ Janitors and sanitation workers

✓ Truck drivers, transit staff, and warehouse 

workers

✓ Public health and safety staff

✓ Childcare workers, educators, and school staff

✓ Social service and human services staff

✓ Additional sectors designated by recipients

• Eligible workers are those in critical 

infrastructure sectors

• Essential work involves regular in-person 

interactions or physical handling of items 

handled by others

• Pay must respond to worker needs:

– Serves workers who: 

» Earn at or below 150 percent of 

their state or county’s average 

annual wage, or

» Are not exempt from Fair Labor 

Standards Act overtime rules

– Or recipient provides written 

justification of how it meets needs

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Pay can be flexibly awarded up to $13 per hour in installments or lump sums to hourly, part time, or 

salaried/non-hourly workers, and may not exceed $25,000 for any single worker during the program

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Premium Pay for 

Essential Workers

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• Additional projects eligible under Final Rule 

include:

Build Water and Sewer Infrastructure

Recipients may use these funds to make a broad range of necessary investments in water and 

sewer infrastructure.

• Projects eligible under the EPA’s State Revolving 

Funds, including:

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✓ Construction of publicly owned treatment works

✓ Decentralized wastewater treatment systems 

construction, upgrades & repair 

✓ Management & treatment of stormwater or 

subsurface drainage water

✓ Water conservation, efficiency, or reuse 

measures

✓ Reuse or recycling of wastewater, stormwater, or 

subsurface drainage water

✓ New facilities to improve drinking water quality

✓ New sources to replace contaminated drinking 

water or increase drought resilience

✓ Green infrastructure

✓ Storage of drinking water

✓ New community water systems 

✓ Lead service line replacement

✓ Broad suite of additional lead remediation 

activities, including lead testing and lead 

service line replacement (including 

replacement of faucets, fixtures, and 

internal plumbing in schools and childcare 

facilities)

✓ Additional stormwater infrastructure, 

including culvert repair, resizing and 

removal, and replacement of storm sewers

✓ Residential wells 

✓ Certain dam and reservoir rehabilitation

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Water, Sewer & 

Broadband 

Infrastructure

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Examples of 

Clean Water 

State 

Revolving 

Fund Projects

Examples of 

Drinking Water 

State 

Revolving 

Fund Projects

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• Identify an eligible area for investment

– Recipients are encouraged to invest in locations without reliable wireline service of at least 

100/20 Mbps speed, but are broadly able to invest in locations where recipient has identified 

need for additional investment

– Such need can include lack of access to high speeds, affordability & reliability

• Design project to meet high-speed technical standards

– Deliver reliable high-speed service of minimum 100 Mbps symmetrical speeds unless 

impracticable

• Require enrollment in a low-income subsidy program

– Recipients must require service providers for a broadband project that provides service to 

households to either:

Build Broadband Infrastructure

Recipients may use these funds to make a broad range of necessary investments in broadband 

infrastructure, in order to meet access, affordability, and other challenges. 

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✓ Participate in the FCC’s Affordable 

Connectivity Program

✓ Provide access to a broad-based, 

low-income affordability program 

commensurate to the Affordable 

Connectivity Program

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Flexibility in eligible areas for investment complements IIJA broadband funding; recipients are also 

able to invest in cybersecurity for broadband infrastructure regardless of service delivery standards

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Water, Sewer & 

Broadband 

Infrastructure

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Restrictions on Use

The final rule maintains the IFR’s restrictions on use with additional clarifications.

Net Reduction in 

Tax Revenue 1

Deposits into 

Pension Funds 2

Other 

Restrictions

on Use

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For states and territories: 

• SLFRF may not be used to directly or indirectly offset a reduction in 

net tax revenue resulting from a change in state or territory law, as 

required by the American Rescue Plan

For all recipients except for Tribal governments: 

• SLFRF may not be used for deposits into pension funds, as required by the 

American Rescue Plan

• A “deposit” is defined as an extraordinary contribution to a pension fund 

for the purpose of reducing an accrued, unfunded liability

• Recipients may use funds for routine payroll contributions to pensions of 

employees whose wages and salaries are an eligible use

For all recipients:

• Funds may not be used for debt service, replenishing rainy day 

funds/financial reserves, or satisfaction of a settlement or judgment

• Uses of funds may not undermine COVID-19 mitigation practices in line 

with CDC guidance and recommendations

• Uses of funds may not violate Uniform Guidance conflict-of-interest 

requirements or other applicable laws

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Non-Federal Match and Cost-Share Requirements

The final rule provides clarity on use of SLFRF funds to meet non-federal match and 

cost-sharing requirements of other federal programs.

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

• Funds available under the “revenue loss” eligible use category generally may be used to 

meet the non-federal cost-share or matching requirements of other federal programs

– However, note that SLFRF funds may not be used as the non-federal share for purposes 

of a state’s Medicaid and CHIP programs, even under the “revenue loss” category

• SLFRF funds beyond those that are available under the “revenue loss” eligible use category 

above may not be used to meet the non-federal match or cost-share requirements of other 

federal programs other than as specifically provided for by statute (e.g., the Infrastructure 

Investment and Jobs Act for Bureau of Reclamation and certain broadband deployment 

projects)
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Note on Reporting

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds

Recipients Requirements

Quarterly 

Reports Due 

January 31

Recipients required to submit quarterly reports:

• States and territories

• Metropolitan cities and counties with 

population over 250,000

• Metropolitan cities and counties with 

population less than 250,000 that received an 

award of more than $10 million

• Tribal governments that received an award of 

more than $30 million

• Recipients should rely on reporting 

guidance and user guide issued by 

Treasury

• Portal will reflect certain final rule 

changes, including information on 

capital expenditures as part of public 

health and economic response, fiscal 

year revenue loss calculation, standard 

allowance election, & expanded 

flexibility in premium pay 

Quarterly and 

Annual 

Reports Due 

April 30

All recipients above, who are required to submit 

quarterly reports, as well as recipients required to 

submit annually, which include:

• Metropolitan cities and counties with 

population less than 250,000 that received an 

award less than $10 million,

• Tribal governments that received an award less 

than $30 million

• Nonentitlement units of government

• Treasury will issue additional reporting 

guidance ahead of reports due April 30

Recipients should consult Treasury’s reporting guidance and user guide for their reporting.
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Thank you, and 

time for Q&A.

For More Information: 

Please visit Treasury’s State & Local website 

at www.treasury.gov/SLFRP

To Request Funding: 

Please visit www.treasury.gov/funding

For Media Inquiries: 

Please contact the U.S. Treasury Press Office 

at (202) 622-2960

For General Inquiries:

Please email SLFRP@treasury.gov

U.S. Department of the Treasury, Coronavirus State & Local Fiscal Recovery Funds