1. Coronavirus Relief Fund use of funds
“(d) Use of funds
“(1) In general—Except as provided in paragraph (2), a State, Tribal government, and unit of local government shall use the funds provided under a payment made under this section to cover only those costs of the State, Tribal government, or unit of local government that—
“(A) are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19);
“(B) were not accounted for in the budget most recently approved as of the date of enactment of this section for the State or government; and
“(C) were incurred during the period that begins on March 1, 2020, and ends on December 31, 2020.
“(2) State, Tribal, and local specific needs—Each State, Tribal government, and unit of local government may use up to 25 percent of the amount paid to the State, Tribal government, or unit of local government under this section for any purpose, including for expenditures to satisfy a non-Federal share requirement for any aid, assistance, grant, or other financial relief provided by the Federal Government.”