State, Local, Tribal, and Territorial Fiscal Recovery, Infrastructure, and Disaster Relief Flexibility Act
Bill: S.3011 | Sponsor: Sen. Cornyn, John (R-TX)
Policy area: Transportation and Public Works

Summary:
State, Local, Tribal, and Territorial Fiscal Recovery, Infrastructure, and Disaster Relief Flexibility Act
This bill allows states, tribes, territories, and localities to use certain COVID-19 relief funds for new categories of spending, including for natural disasters and infrastructure projects. It also makes changes to expenditure deadlines and other aspects of this funding.
Specifically, recipients may use funds for emergency relief from natural disasters and associated negative economic impacts of natural disasters. In addition, recipients may use a portion of their COVID-19 relief funds for designated infrastructure projects, such as nationally significant freight and highway projects. Furthermore, the bill allows recipients to expend COVID-19 relief funds on these types of infrastructure projects until September 30, 2026. Under current law, recipients must expend the funds by December 31, 2024.
Other changes in the bill include (1) modifying eligibility and allocation requirements for funding set aside for counties and Indian tribes that are near public lands, (2) allowing Indian tribes an additional year to expend their COVID-19 relief funds, and (3) establishing a process for government entities to decline COVID-19 relief funds and requiring any declined funds to be used to reduce the federal deficit.

To amend title VI of the Social Security Act to allow States and local 
governments to use coronavirus relief funds provided under the American 
    Rescue Plan Act for infrastructure projects, improve the Local 
Assistance and Tribal Consistency Fund, provide Tribal governments with 
   more time to use Coronavirus Relief Fund payments, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``State, Local, Tribal, and 
Territorial Fiscal Recovery, Infrastructure, and Disaster Relief 
Flexibility Act''.

SEC. 2. AUTHORITY TO USE CORONAVIRUS RELIEF FUNDS FOR INFRASTRUCTURE 
              PROJECTS.

    (a) In General.--Title VI of the Social Security Act (42 U.S.C. 801 
et seq.), as amended by section 40909 of the Infrastructure Investment 
and Jobs Act, is amended--
            (1) in section 602--
                    (A) in subsection (a)(1), by inserting ``(except as 
                provided in subsection (c)(5))'' after ``December 31, 
                2024''; and
                    (B) in subsection (c)--
                            (i) in paragraph (1)--
                                    (I) in the matter preceding 
                                subparagraph (A), by striking 
                                ``paragraph (3)'' and inserting 
                                ``paragraphs (3), (4), and (5)'';
                                    (II) by amending subparagraph (C) 
                                to read as follows:
                    ``(C) for the provision of government services up 
                to an amount equal to the greater of--
                            ``(i) the amount of the reduction in 
                        revenue of such State, territory, or Tribal 
                        government due to the COVID-19 public health 
                        emergency relative to revenues collected in the 
                        most recent full fiscal year of the State, 
                        territory, or Tribal government prior to the 
                        emergency; or
                            ``(ii) $10,000,000;'';
                                    (III) in subparagraph (D), by 
                                striking the period at the end and 
                                inserting ``; or''; and
                                    (IV) by adding at the end the 
                                following new subparagraph:
                    ``(E) to provide emergency relief from natural 
                disasters or the negative economic impacts of natural 
                disasters, including temporary emergency housing, food 
                assistance, financial assistance for lost wages, or 
                other immediate needs.''; and
                            (ii) by adding at the end the following new 
                        paragraph:
            ``(5) Authority to use funds for certain infrastructure 
        projects.--
                    ``(A) In general.--Subject to subparagraph (C), 
                notwithstanding any other provision of law, a State, 
                territory, or Tribal government receiving a payment 
                under this section may use funds provided under such 
                payment for projects described in subparagraph (B), 
                including, to the extent consistent with guidance or 
                rules issued by the Secretary or the head of a Federal 
                agency to which the Secretary has delegated authority 
                pursuant to subparagraph (C)(iv)--
                            ``(i) in the case of a project eligible 
                        under section 117 of title 23, United States 
                        Code, or section 5309 or 6701 of title 49, 
                        United States Code, to satisfy a non-Federal 
                        share requirement applicable to such a project; 
                        and
                            ``(ii) in the case of a project eligible 
                        for credit assistance under the TIFIA program 
                        under chapter 6 of title 23, United States 
                        Code--
                                    ``(I) to satisfy a non-Federal 
                                share requirement applicable to such a 
                                project; and
                                    ``(II) to repay a loan provided 
                                under such program.
                    ``(B) Projects described.--A project referred to in 
                subparagraph (A) is any of the following:
                            ``(i) A project eligible under section 117 
                        of title 23, United States Code.
                            ``(ii) A project eligible under section 119 
                        of title 23, United States Code.
                            ``(iii) A project eligible under section 
                        124 of title 23, United States Code, as added 
                        by the Infrastructure Investment and Jobs Act.
                            ``(iv) A project eligible under section 133 
                        of title 23, United States Code.
                            ``(v) An activity to carry out section 134 
                        of title 23, United States Code.
                            ``(vi) A project eligible under section 148 
                        of title 23, United States Code.
                            ``(vii) A project eligible under section 
                        149 of title 23, United States Code.
                            ``(viii) A project eligible under section 
                        151(f) of title 23, United States Code, as 
                        added by the Infrastructure Investment and Jobs 
                        Act.
                            ``(ix) A project eligible under section 165 
                        of title 23, United States Code.
                            ``(x) A project eligible under section 167 
                        of title 23, United States Code.
                            ``(xi) A project eligible under section 173 
                        of title 23, United States Code, as added by 
                        the Infrastructure Investment and Jobs Act.
                            ``(xii) A project eligible under section 
                        175 of title 23, United States Code, as added 
                        by the Infrastructure Investment and Jobs Act.
                            ``(xiii) A project eligible under section 
                        176 of title 23, United States Code, as added 
                        by the Infrastructure Investment and Jobs Act.
                            ``(xiv) A project eligible under section 
                        202 of title 23, United States Code.
                            ``(xv) A project eligible under section 203 
                        of title 23, United States Code.
                            ``(xvi) A project eligible under section 
                        204 of title 23, United States Code.
                            ``(xvii) A project eligible under the 
                        program for national infrastructure investments 
                        (commonly known as the `Rebuilding American 
                        Infrastructure with Sustainability and Equity 
                        (RAISE) grant program').
                            ``(xviii) A project eligible for credit 
                        assistance under the TIFIA program under 
                        chapter 6 of title 23, United States Code.
                            ``(xix) A project that furthers the 
                        completion of a designated route of the 
                        Appalachian Development Highway System under 
                        section 14501 of title 40, United States Code.
                            ``(xx) A project eligible under section 
                        5307 of title 49, United States Code.
                            ``(xxi) A project eligible under section 
                        5309 of title 49, United States Code.
                            ``(xxii) A project eligible under section 
                        5311 of title 49, United States Code.
                            ``(xxiii) A project eligible under section 
                        5337 of title 49, United States Code.
                            ``(xxiv) A project eligible under section 
                        5339 of title 49, United States Code.
                            ``(xxv) A project eligible under section 
                        6703 of title 49, United States Code, as added 
                        by the Infrastructure Investment and Jobs Act.
                            ``(xxvi) A project eligible under title I 
                        of the Housing and Community Development Act of 
                        1974 (42 U.S.C. 5301 et seq.).
                            ``(xxvii) A project eligible under the 
                        bridge replacement, rehabilitation, 
                        preservation, protection, and construction 
                        program under paragraph (1) under the heading 
                        `highway infrastructure program' under the 
                        heading `Federal Highway Administration' under 
                        the heading `DEPARTMENT OF TRANSPORTATION' 
                        under title VIII of division J of the 
                        Infrastructure Investment and Jobs Act.
                    ``(C) Limitations; application of requirements.--
                            ``(i) Limitation on amounts to be used for 
                        infrastructure projects.--
                                    ``(I) In general.--The total amount 
                                that a State, territory, or Tribal 
                                government may use from a payment made 
                                under this section for uses described 
                                in subparagraph (A) shall not exceed 
                                the greater of--
                                            ``(aa) $10,000,000; and
                                            ``(bb) 30 percent of such 
                                        payment.
                                    ``(II) Rule of application.--The 
                                spending limitation under subclause (I) 
                                shall not apply to any use of funds 
                                permitted under paragraph (1), and any 
                                such use of funds shall be disregarded 
                                for purposes of applying such spending 
                                limitation.
                            ``(ii) Limitation on operating expenses.--
                        Funds provided under a payment made under this 
                        section shall not be used for operating 
                        expenses of a project described in clauses (xx) 
                        through (xxiv) of subparagraph (B).
                            ``(iii) Application of requirements.--
                        Except as otherwise determined by the Secretary 
                        or the head of a Federal agency to which the 
                        Secretary has delegated authority pursuant to 
                        clause (iv) or provided in this section--
                                    ``(I) the requirements of section 
                                60102 of the Infrastructure Investment 
                                and Jobs Act shall apply to funds 
                                provided under a payment made under 
                                this section that are used pursuant to 
                                subparagraph (A) for a project 
                                described in clause (xxvi) of 
                                subparagraph (B) that relates to 
                                broadband infrastructure;
                                    ``(II) the requirements of titles 
                                23, 40, and 49 of the United States 
                                Code, title I of the Housing and 
                                Community Development Act of 1974 (42 
                                U.S.C. 5301 et seq.), and the National 
                                Environmental Policy Act of 1969 (42 
                                U.S.C. 4321 et. seq) shall apply to 
                                funds provided under a payment made 
                                under this section that are used for 
                                projects described in subparagraph (B); 
                                and
                                    ``(III) a State government 
                                receiving a payment under this section 
                                may use funds provided under such 
                                payment for projects described in 
                                clauses (i) through (xxvii) of 
                                subparagraph (B), as applicable, that--
                                            ``(aa) demonstrate progress 
                                        in achieving a state of good 
                                        repair as required by the 
                                        State's asset management plan 
                                        under section 119(e) of title 
                                        23, United States Code; and
                                            ``(bb) support the 
                                        achievement of 1 or more 
                                        performance targets of the 
                                        State established under section 
                                        150 of title 23, United States 
                                        Code.
                            ``(iv) Oversight.--The Secretary may 
                        delegate oversight and administration of the 
                        requirements described in clause (iii) to the 
                        appropriate Federal agency.
                            ``(v) Supplement, not supplant.--Amounts 
                        from a payment made under this section that are 
                        used by a State, territory, or Tribal 
                        government for uses described in subparagraph 
                        (A) shall supplement, and not supplant, other 
                        Federal, State, territorial, Tribal, and local 
                        government funds (as applicable) otherwise 
                        available for such uses.
                    ``(D) Reports.--The Secretary, in consultation with 
                the Secretary of Transportation, shall provide periodic 
                reports on the use of funds by States, territories, and 
                Tribal governments under subparagraph (A).
                    ``(E) Availability.--Funds provided under a payment 
                made under this section to a State, territory, or 
                Tribal government shall remain available for obligation 
                for a use described in subparagraph (A) through 
                December 31, 2024, except that no amount of such funds 
                may be expended after September 30, 2026.''; and
            (2) in subsection 603--
                    (A) in subsection (a), by inserting ``(except as 
                provided in subsection (c)(6))'' after ``December 31, 
                2024''; and
                    (B) in subsection (c)--
                            (i) in paragraph (1)--
                                    (I) in the matter preceding 
                                subparagraph (A), by striking 
                                ``paragraphs (3) and (4)'' and 
                                inserting ``paragraphs (3), (4), (5), 
                                and (6)'';
                                    (II) by amending subparagraph (C) 
                                to read as follows:
                    ``(C) for the provision of government services up 
                to an amount equal to the greater of--
                            ``(i) the amount of the reduction in 
                        revenue of such metropolitan city, 
                        nonentitlement unit of local government, or 
                        county due to the COVID-19 public health 
                        emergency relative to revenues collected in the 
                        most recent full fiscal year of the 
                        metropolitan city, nonentitlement unit of local 
                        government, or county to the emergency; or
                            ``(ii) $10,000,000;'';
                                    (III) in subparagraph (D), by 
                                striking the period at the end and 
                                inserting ``; or''; and
                                    (IV) by adding at the end the 
                                following new subparagraph:
                    ``(E) to provide emergency relief from natural 
                disasters or the negative economic impacts of natural 
                disasters, including temporary emergency housing, food 
                assistance, financial assistance for lost wages, or 
                other immediate needs.''; and
                            (ii) by adding at the end the following new 
                        paragraph:
            ``(6) Authority to use funds for certain infrastructure 
        projects.--
                    ``(A) In general.--Subject to subparagraph (B), 
                notwithstanding any other provision of law, a 
                metropolitan city, nonentitlement unit of local 
                government, or county receiving a payment under this 
                section may use funds provided under such payment for 
                projects described in subparagraph (B) of section 
                602(c)(5), including, to the extent consistent with 
                guidance or rules issued by the Secretary or the head 
                of a Federal agency to which the Secretary has 
                delegated authority pursuant to subparagraph (B)(iv)--
                            ``(i) in the case of a project eligible 
                        under section 117 of title 23, United States 
                        Code, or section 5309 or 6701 of title 49, 
                        United States Code, to satisfy a non-Federal 
                        share requirement applicable to such a project; 
                        and
                            ``(ii) in the case of a project eligible 
                        for credit assistance under the TIFIA program 
                        under chapter 6 of title 23, United States 
                        Code--
                                    ``(I) to satisfy a non-Federal 
                                share requirement applicable to such a 
                                project; and
                                    ``(II) to repay a loan provided 
                                under such program.
                    ``(B) Limitations; application of requirements.--
                            ``(i) Limitation on amounts to be used for 
                        infrastructure projects.--
                                    ``(I) In general.--The total amount 
                                that a metropolitan city, 
                                nonentitlement unit of local 
                                government, or county may use from a 
                                payment made under this section for 
                                uses described in subparagraph (A) 
                                shall not exceed the greater of--
                                            ``(aa) $10,000,000; and
                                            ``(bb) 30 percent of such 
                                        payment.
                                    ``(II) Rule of application.--The 
                                spending limitation under subclause (I) 
                                shall not apply to any use of funds 
                                permitted under paragraph (1), and any 
                                such use of funds shall be disregarded 
                                for purposes of applying such spending 
                                limitation.
                            ``(ii) Limitation on operating expenses.--
                        Funds provided under a payment made under this 
                        section shall not be used for operating 
                        expenses of a project described in clauses (xx) 
                        through (xxiv) of section 602(c)(5)(B).
                            ``(iii) Application of requirements.--
                        Except as otherwise determined by the Secretary 
                        or the head of a Federal agency to which the 
                        Secretary has delegated authority pursuant to 
                        clause (iv) or provided in this section--
                                    ``(I) the requirements of section 
                                60102 of the Infrastructure Investment 
                                and Jobs Act shall apply to funds 
                                provided under a payment made under 
                                this section that are used pursuant to 
                                subparagraph (A) for a project 
                                described in clause (xxvi) of section 
                                602(c)(5)(B) that relates to broadband 
                                infrastructure; and
                                    ``(II) the requirements of titles 
                                23, 40, and 49 of the United States 
                                Code, title I of the Housing and 
                                Community Development Act of 1974 (42 
                                U.S.C. 5301 et seq.), and the National 
                                Environmental Policy Act of 1969 (42 
                                U.S.C. 4321 et. seq) shall apply to 
                                funds provided under a payment made 
                                under this section that are used for 
                                projects described in section 
                                602(c)(5)(B).
                            ``(iv) Oversight.--The Secretary may 
                        delegate oversight and administration of the 
                        requirements described in clause (iii) to the 
                        appropriate Federal agency.
                            ``(v) Supplement, not supplant.--Amounts 
                        from a payment made under this section that are 
                        used by a metropolitan city, nonentitlement 
                        unit of local government, or county for uses 
                        described in subparagraph (A) shall supplement, 
                        and not supplant, other Federal, State, 
                        territorial, Tribal, and local government funds 
                        (as applicable) otherwise available for such 
                        uses.
                    ``(C) Reports.--The Secretary, in consultation with 
                the Secretary of Transportation, shall provide periodic 
                reports on the use of funds by metropolitan cities, 
                nonentitlement units of local government, or counties 
                under subparagraph (A).
                    ``(D) Availability.--Funds provided under a payment 
                made under this section to a metropolitan city, 
                nonentitlement unit of local government, or county 
                shall remain available for obligation for a use 
                described in subparagraph (A) through December 31, 
                2024, except that no amount of such funds may be 
                expended after September 30, 2026.''.
    (b) Technical Amendments.--Sections 602(c)(3) and 603(c)(3) of 
title VI of the Social Security Act (42 U.S.C. 802(c)(3), 803(c)(3)) 
are each amended by striking ``paragraph (17) of''.
    (c) Guidance and Effective Date.--
            (1) Guidance or rule.--Within 60 days of the date of 
        enactment of this Act, the Secretary of the Treasury, in 
        consultation with the Secretary of Transportation, shall issue 
        guidance or promulgate a rule to carry out the amendments made 
        by this section, including updating reporting requirements on 
        the use of funds under this section.
            (2) Effective date.--The amendments made by this section 
        shall take effect upon the issuance of guidance or the 
        promulgation of a rule described in paragraph (1).
    (d) Department of the Treasury Administrative Expenses.--
            (1) In general.--Notwithstanding any other provision of 
        law, the unobligated balances from amounts made available to 
        the Secretary of the Treasury (referred to in this subsection 
        as the ``Secretary'') for administrative expenses pursuant to 
        the provisions specified in paragraph (2) shall be available to 
        the Secretary (in addition to any other appropriations provided 
        for such purpose) for any administrative expenses of the 
        Department of the Treasury determined by the Secretary to be 
        necessary to respond to the coronavirus emergency, including 
        any expenses necessary to implement any provision of--
                    (A) the Coronavirus Aid, Relief, and Economic 
                Security Act (Public Law 116-136);
                    (B) division N of the Consolidated Appropriations 
                Act, 2021 (Public Law 116-260);
                    (C) the American Rescue Plan Act (Public Law 117-
                2); or
                    (D) title VI of the Social Security Act (42 U.S.C. 
                801 et seq.).
            (2) Provisions specified.--The provisions specified in this 
        paragraph are the following:
                    (A) Sections 4003(f) and 4112(b) of the Coronavirus 
                Aid, Relief, and Economic Security Act (Public Law 116-
                136).
                    (B) Section 421(f)(2) of division N of the 
                Consolidated Appropriations Act, 2021 (Public Law 116-
                260).
                    (C) Sections 3201(a)(2)(B), 3206(d)(1)(A), and 
                7301(b)(5) of the American Rescue Plan Act of 2021 
                (Public Law 117-2).
                    (D) Section 602(a)(2) of the Social Security Act 
                (42 U.S.C. 802(a)(2)).

SEC. 3. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND.

    Section 605 of the Social Security Act (42 U.S.C. 805) is amended 
to read as follows:

``SEC. 605. LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND.

    ``(a) Appropriation.--In addition to amounts otherwise available, 
there is appropriated for fiscal year 2021, out of any money in the 
Treasury not otherwise appropriated, $2,000,000,000 to remain available 
until September 30, 2023, with amounts to be obligated for each of 
fiscal years 2022 and 2023 in accordance with subsection (b), for 
making payments under this section to eligible revenue sharing 
recipients, eligible Tribal governments, and territories.
    ``(b) Authority to Make Payments.--
            ``(1) Allocations and payments to eligible revenue sharing 
        recipients.--
                    ``(A) Allocations to revenue sharing counties.--For 
                each of fiscal years 2022 and 2023, the Secretary shall 
                reserve $742,500,000 of the total amount appropriated 
                under subsection (a) to allocate to each revenue 
                sharing county and, except as provided in subparagraph 
                (B), pay to each revenue sharing county that is an 
                eligible revenue sharing county amounts that are 
                determined by the Secretary taking into account the 
                amount of entitlement land in each revenue sharing 
                county and the economic conditions of each revenue 
                sharing county, using such measurements of poverty, 
                household income, and unemployment over the most recent 
                20-year period as of September 30, 2021, to the extent 
                data are available, as well as other economic 
                indicators the Secretary determines appropriate.
                    ``(B) Special allocation rules.--
                            ``(i) Revenue sharing counties with limited 
                        government functions.--In the case of an amount 
                        allocated to a revenue sharing county under 
                        subparagraph (A) that is a county with limited 
                        government functions, the Secretary shall 
                        allocate and pay such amount to each eligible 
                        revenue sharing local government within such 
                        county with limited government functions in an 
                        amount determined by the Secretary taking into 
                        account the amount of entitlement land in each 
                        eligible revenue sharing local government and 
                        the population of such eligible revenue sharing 
                        local government relative to the total 
                        population of such county with limited 
                        government functions.
                            ``(ii) Eligible revenue sharing county in 
                        alaska.--In the case of the eligible revenue 
                        sharing county described in subparagraph 
                        (f)(3)(C), the Secretary shall pay the amount 
                        allocated to such eligible revenue sharing 
                        county to the State of Alaska. The State of 
                        Alaska shall distribute such payment to home 
                        rule cities and general law cities (as such 
                        cities are defined by the State) located within 
                        the boundaries of the eligible revenue sharing 
                        county for which the payment was received.
                    ``(C) Pro rata adjustment authority.--The amounts 
                otherwise determined for allocation and payment under 
                subparagraphs (A) and (B) may be adjusted by the 
                Secretary on a pro rata basis to the extent necessary 
                to ensure that all available funds are allocated and 
                paid to eligible revenue sharing recipients in 
                accordance with the requirements specified in each such 
                subparagraph.
            ``(2) Allocations and payments to eligible tribal 
        governments.--For each of fiscal years 2022 and 2023, the 
        Secretary shall reserve $250,000,000 of the total amount 
        appropriated under subsection (a) to allocate and pay to 
        eligible Tribal governments in amounts that are determined by 
        the Secretary taking into account economic conditions of each 
        eligible Tribe.
            ``(3) Allocations and payments to territories.--For each of 
        fiscal years 2022 and 2023, the Secretary shall reserve 
        $7,500,000 of the total amount appropriated under subsection 
        (a) to allocate and pay to each territory an amount which bears 
        the same proportion to the amount reserved in this paragraph as 
        the population of such territory bears to the total population 
        of all such territories.
    ``(c) Use of Payments.--An eligible revenue sharing recipient, an 
eligible Tribal government, or a territory may use funds provided under 
a payment made under this section for any governmental purpose other 
than a lobbying activity.
    ``(d) Reporting Requirement.--Any eligible revenue sharing 
recipient and any territory receiving a payment under this section 
shall provide to the Secretary periodic reports providing a detailed 
accounting of the uses of fund by such eligible revenue sharing 
recipient or territory, as applicable, and such other information as 
the Secretary may require for the administration of this section.
    ``(e) Recoupment.--Any eligible revenue sharing recipient or any 
territory that has failed to submit a report required under subsection 
(d) or failed to comply with subsection (c), shall be required to repay 
to the Secretary an amount equal to--
            ``(1) in the case of a failure to comply with subsection 
        (c), the amount of funds used in violation of such subsection; 
        and
            ``(2) in the case of a failure to submit a report required 
        under subsection (d), such amount as the Secretary determines 
        appropriate, but not to exceed 5 percent of the amount paid to 
        the eligible revenue sharing recipient or the territory under 
        this section for all fiscal years.
    ``(f) Definitions.--In this section:
            ``(1) County.--The term `county' means a county, parish, or 
        other equivalent county division (as defined by the Bureau of 
        the Census) in 1 of the 50 States.
            ``(2) County with limited government functions.--The term 
        `county with limited government functions' means a county in 
        which entitlement land is located that is not an eligible 
        revenue sharing county.
            ``(3) Eligible revenue sharing county.--The term `eligible 
        revenue sharing county' means--
                    ``(A) a unit of general local government (as 
                defined in section 6901(2) of title 31, United States 
                Code) that is a county in which entitlement land is 
                located and which is eligible for a payment under 
                section 6902(a) of title 31, United States Code;
                    ``(B) the District of Columbia; or
                    ``(C) the combined area in Alaska that is within 
                the boundaries of a census area used by the Secretary 
                of Commerce in the decennial census, but that is not 
                included within the boundary of a unit of general local 
                government described in subparagraph (A).
            ``(4) Eligible revenue sharing local government.--The term 
        `eligible revenue sharing local government' means a unit of 
        general local government (as defined in section 6901(2) of 
        title 31, United States Code) in which entitlement land is 
        located that is not a county or territory and which is eligible 
        for a payment under section 6902(a) of title 31, United States 
        Code.
            ``(5) Eligible revenue sharing recipients.--The term 
        `eligible revenue sharing recipients' means, collectively, 
        eligible revenue sharing counties and eligible revenue sharing 
        local governments.
            ``(6) Eligible tribal government.--The term `eligible 
        Tribal government' means the recognized governing body of an 
        eligible Tribe.
            ``(7) Eligible tribe.--The term `eligible Tribe' means any 
        Indian or Alaska Native tribe, band, nation, pueblo, village, 
        community, component band, or component reservation, 
        individually identified (including parenthetically) in the list 
        published most recently as of March 11, 2021, pursuant to 
        section 104 of the Federally Recognized Indian Tribe List Act 
        of 1994 (25 U.S.C. 5131).
            ``(8) Entitlement land.--The term `entitlement land' has 
        the meaning given to such term in section 6901(1) of title 31, 
        United States Code.
            ``(9) Revenue sharing county.--The term `revenue sharing 
        county' means--
                    ``(A) an eligible revenue sharing county; or
                    ``(B) a county with limited government functions.
            ``(10) Secretary.--The term `Secretary' means the Secretary 
        of the Treasury.
            ``(11) Territory.--The term `territory' means--
                    ``(A) the Commonwealth of Puerto Rico;
                    ``(B) the United States Virgin Islands;
                    ``(C) Guam;
                    ``(D) the Commonwealth of the Northern Mariana 
                Islands; or
                    ``(E) American Samoa.''.

SEC. 4. EXTENSION OF AVAILABILITY OF CORONAVIRUS RELIEF FUND PAYMENTS 
              TO TRIBAL GOVERNMENTS.

    Section 601(d)(3) of the Social Security Act (42 U.S.C. 801(d)(3)) 
is amended by inserting ``(or, in the case of costs incurred by a 
Tribal government, during the period that begins on March 1, 2020, and 
ends on December 31, 2022)'' before the period.

SEC. 5. RESCISSION OF CORONAVIRUS RELIEF AND RECOVERY FUNDS DECLINED BY 
              STATES, TERRITORIES, OR OTHER GOVERNMENTAL ENTITIES.

    Title VI of the Social Security Act (42 U.S.C. 801 et seq.) is 
amended by adding at the end the following new section:

``SEC. 606. RESCISSION OF FUNDS DECLINED BY STATES, TERRITORIES, OR 
              OTHER GOVERNMENTAL ENTITIES.

    ``(a) Rescission.--
            ``(1) In general.--Subject to paragraphs (2) and (3), if a 
        State, territory, or other governmental entity provides notice 
        to the Secretary of the Treasury in the manner provided by the 
        Secretary of the Treasury that the State, territory, or other 
        governmental entity intends to decline all or a portion of the 
        amounts that are to be awarded to the State, territory, or 
        other governmental entity from funds appropriated under this 
        title, an amount equal to the unaccepted amounts or portion of 
        such amounts allocated by the Secretary of the Treasury as of 
        the date of such notice that would have been awarded to the 
        State, territory, or other governmental entity shall be 
        rescinded from the applicable appropriation account.
            ``(2) Exclusion.--Paragraph (1) shall not apply with 
        respect to funds that are to be paid to a State under section 
        603 for distribution to nonentitlement units of local 
        government.
            ``(3) Rules of construction.--Paragraph (1) shall not be 
        construed as--
                    ``(A) preventing a sub-State governmental entity, 
                including a nonentitlement unit of local government, 
                from notifying the Secretary of the Treasury that the 
                sub-State governmental entity intends to decline all or 
                a portion of the amounts that a State may distribute to 
                the entity from funds appropriated under this title; or
                    ``(B) allowing a State to prohibit or otherwise 
                prevent a sub-State governmental entity from providing 
                such a notice.
    ``(b) Use for Deficit Reduction.--Amounts rescinded under 
subsection (a) shall be deposited in the general fund of the Treasury 
for the sole purpose of deficit reduction.
    ``(c) State or Other Governmental Entity Defined.--In this section, 
the term `State, territory, or other governmental entity' means any 
entity to which a payment may be made directly to the entity under this 
title other than a Tribal government, as defined in sections 601(g), 
602(g), and 604(d), and an eligible Tribal government, as defined in 
section 605(f).''.
                                 <all>