Section 1 Private nonprofit facilities
“(B) Additional facilities—In addition to the facilities described in subparagraph (A), the term private nonprofit facility includes any private nonprofit facility that provides essential services to the general public (including museums, zoos, performing arts facilities, community arts centers, community centers, houses of worship, libraries, homeless shelters, senior citizen centers, rehabilitation facilities, shelter workshops, and facilities that provide health and safety services of a governmental nature), as defined by the President.”
“(C) Treatment of Houses of worship
“(i) In general—A church, synagogue, mosque, temple, or other house of worship, and an otherwise eligible private nonprofit facility operated by a religious organization, shall be eligible for contributions under paragraph (1)(B), without regard to the religious character of the facility or the primary religious use of the facility.
“(ii) Limitations—Notwithstanding clause (i), in spaces used primarily for religious worship services, contributions under paragraph (1)(B) shall only be used to cover costs of purchasing or replacing, without limitation, the building structure, building enclosure components, building envelope, vertical and horizontal circulation, physical plant support spaces, electrical, plumbing, and mechanical systems (including heating, ventilation, air-conditioning, and fire and life safety systems), and related site improvements.”