---
kind: "section"
citation: "42 U.S.C. § 802"
title: "42"
title_heading: "The Public Health and Welfare"
number: "802"
heading: "Coronavirus State fiscal recovery fund"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/802"
units:
  - "Chapter 7 — Social Security"
  - "Subchapter VI — Coronavirus Relief, Fiscal Recovery, and Critical Capital Projects Funds"
---

# §802. Coronavirus State fiscal recovery fund

- (a) **Appropriation—** In addition to amounts otherwise available, there is appropriated for [fiscal year](/usc/42/619.md?p=3) 2021, out of any money in the Treasury not otherwise appropriated—
  - (1) $219,800,000,000, to remain available through December 31, 2024 (except as provided in [subsection (c)(5)](#c-5)), for making payments under this section to [States](/usc/42/619.md?p=5), [territories](/usc/42/701.md?p=c-5-C), and Tribal governments to mitigate the fiscal effects stemming from the public health emergency with respect to the Coronavirus Disease (COVID–19); and
  - (2) $50,000,000, to remain available until expended, for the costs of the [Secretary](/usc/42/1301.md?p=a-6) for [administration](/usc/42/1301.md?p=a-10) of the funds established under this subchapter.
- (b) **Authority to make payments—**
  - (1) **Payments to territories—**
    - (A) **In general—** The [Secretary](/usc/42/1301.md?p=a-6) shall reserve $4,500,000,000 of the amount appropriated under [subsection (a)(1)](#a-1) to make payments to the [territories](/usc/42/701.md?p=c-5-C).
    - (B) **Allocation—** Of the amount reserved under [subparagraph (A)](#b-1-A)—
      - (i) 50 percent of such amount shall be allocated by the [Secretary](/usc/42/1301.md?p=a-6) equally to each [territory](/usc/42/701.md?p=c-5-C); and
      - (ii) 50 percent of such amount shall be allocated by the [Secretary](/usc/42/1301.md?p=a-6) as an additional amount to each [territory](/usc/42/701.md?p=c-5-C) in an amount which bears the same proportion to ½ of the total amount reserved under [subparagraph (A)](#b-1-A) as the population of the [territory](/usc/42/701.md?p=c-5-C) bears to the total population of all such [territories](/usc/42/701.md?p=c-5-C).
    - (C) **Payment—** The [Secretary](/usc/42/1301.md?p=a-6) shall pay each [territory](/usc/42/701.md?p=c-5-C) the total of the amounts allocated for the [territory](/usc/42/701.md?p=c-5-C) under [subparagraph (B)](#b-1-B) in accordance with [paragraph (6)](#b-6).
  - (2) **Payments to Tribal governments—**
    - (A) **In general—** The [Secretary](/usc/42/1301.md?p=a-6) shall reserve $20,000,000,000 of the amount appropriated under [subsection (a)(1)](#a-1) to make payments to Tribal governments.
    - (B) **Allocation—** Of the amount reserved under [subparagraph (A)](#b-2-A)—
      - (i) $1,000,000,000 shall be allocated by the [Secretary](/usc/42/1301.md?p=a-6) equally among each of the Tribal governments; and
      - (ii) $19,000,000,000 shall be allocated by the [Secretary](/usc/42/1301.md?p=a-6) to the Tribal governments in a manner determined by the [Secretary](/usc/42/1301.md?p=a-6).
    - (C) **Payment—** The [Secretary](/usc/42/1301.md?p=a-6) shall pay each Tribal government the total of the amounts allocated for the Tribal government under [subparagraph (B)](#b-2-B) in accordance with [paragraph (6)](#b-6).
  - (3) **Payments to each of the 50 States and the District of Columbia—**
    - (A) **In general—** The [Secretary](/usc/42/1301.md?p=a-6) shall reserve $195,300,000,000 of the amount appropriated under [subsection (a)(1)](#a-1) to make payments to each of the 50 [States](/usc/42/619.md?p=5) and the District of Columbia.
    - (B) **Allocations—** Of the amount reserved under [subparagraph (A)](#b-3-A)—
      - (i) $25,500,000,000 of such amount shall be allocated by the [Secretary](/usc/42/1301.md?p=a-6) equally among each of the 50 [States](/usc/42/619.md?p=5) and the District of Columbia;
      - (ii) an amount equal to $1,250,000,000 less the amount allocated for the District of Columbia pursuant to [section 801(c)(6) of this title](/usc/42/801.md?p=c-6) shall be allocated by the [Secretary](/usc/42/1301.md?p=a-6) as an additional amount to the District of Columbia; and
      - (iii) an amount equal to the remainder of the amount reserved under [subparagraph (A)](#b-3-A) after the application of clauses (i) and (ii) of this subparagraph shall be allocated by the [Secretary](/usc/42/1301.md?p=a-6) as an additional amount to each of the 50 [States](/usc/42/619.md?p=5) and the District of Columbia in an amount which bears the same proportion to such remainder as the average estimated number of seasonally-adjusted unemployed individuals (as measured by the Bureau of Labor Statistics Local Area Unemployment Statistics program) in the [State](/usc/42/619.md?p=5) or District of Columbia over the 3-month period ending with December 2020 bears to the average estimated number of seasonally-adjusted unemployed individuals in all of the 50 [States](/usc/42/619.md?p=5) and the District of Columbia over the same period.
    - (C) **Payment—**
      - (i) **In general—** Subject to [clause (ii)](#b-3-C-ii), the [Secretary](/usc/42/1301.md?p=a-6) shall pay each of the 50 [States](/usc/42/619.md?p=5) and the District of Columbia, from the amount reserved under [subparagraph (A)](#b-3-A), the total of the amounts allocated for the [State](/usc/42/619.md?p=5) and District of Columbia under [subparagraph (B)](#b-3-B) in accordance with [paragraph (6)](#b-6).
      - (ii) **Minimum payment requirement—**
        - (I) **In general—** The sum of—
          - (aa) the total amounts allocated for 1 of the 50 [States](/usc/42/619.md?p=5) or the District of Columbia under [subparagraph (B)](#b-3-B) (as determined without regard to this clause); and
          - (bb) the amounts allocated under [section 803 of this title](/usc/42/803.md) to the [State](/usc/42/619.md?p=5) (for distribution by the [State](/usc/42/619.md?p=5) to nonentitlement units of local government in the [State](/usc/42/619.md?p=5)) and to metropolitan cities and counties in the [State](/usc/42/619.md?p=5);

      shall not be less than the amount allocated to the [State](/usc/42/619.md?p=5) or District of Columbia for [fiscal year](/usc/42/619.md?p=3) 2020 under [section 801 of this title](/usc/42/801.md), [including](/usc/42/1301.md?p=b) any amount paid directly to a unit of local government in the [State](/usc/42/619.md?p=5) under such section.

    - (II) **Pro rata adjustment—** The [Secretary](/usc/42/1301.md?p=a-6) shall adjust on a pro rata basis the amount of the [allocations](/usc/42/2021b.md?p=2) for each of the 50 [States](/usc/42/619.md?p=5) and the District of Columbia determined under [subparagraph (B)(iii)](#b-3-B-iii) (without regard to this clause) to the extent necessary to comply with the requirement of subclause (I).
  - (4) **Pro rata adjustment authority—** The amounts otherwise determined for [allocation](/usc/42/2021b.md?p=2) and payment under paragraphs [(1)](#b-1), [(2)](#b-2), and [(3)](#b-3) may be adjusted by the [Secretary](/usc/42/1301.md?p=a-6) on a pro rata basis to the extent necessary to ensure that all available funds are allocated to [States](/usc/42/619.md?p=5), [territories](/usc/42/701.md?p=c-5-C), and Tribal governments in accordance with the requirements specified in each such paragraph (as applicable).
  - (5) **Population data—** For purposes of determining [allocations](/usc/42/2021b.md?p=2) for a [territory](/usc/42/701.md?p=c-5-C) under this section, the population of the [territory](/usc/42/701.md?p=c-5-C) shall be determined based on the most recent data available from the Bureau of the Census.
  - (6) **Timing—**
    - (A) **States and territories—**
      - (i) **In general—** To the extent practicable, subject to [clause (ii)](#b-6-A-ii), with respect to each [State](/usc/42/619.md?p=5) and [territory](/usc/42/701.md?p=c-5-C) allocated a payment under this subsection, the [Secretary](/usc/42/1301.md?p=a-6) shall make the payment required for the [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) not later than 60 days after the date on which the certification required under [subsection (d)(1)](#d-1) is provided to the [Secretary](/usc/42/1301.md?p=a-6).
      - (ii) **Authority to split payment—**
        - (I) **In general—** The [Secretary](/usc/42/1301.md?p=a-6) shall have the authority to withhold payment of up to 50 percent of the amount allocated to each [State](/usc/42/619.md?p=5) and [territory](/usc/42/701.md?p=c-5-C) (other than payment of the amount allocated under [paragraph (3)(B)(ii)](#b-3-B-ii) to the District of Columbia) for a period of up to 12 months from the date on which the [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) provides the certification required under [subsection (d)(1)](#d-1). The [Secretary](/usc/42/1301.md?p=a-6) shall exercise such authority with respect to a [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) based on the unemployment rate in the [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) as of such date.
        - (II) **Payment of withheld amount—** Before paying to a [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) the remainder of an amount allocated to the [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) (subject to [subclause (III)](#b-6-A-ii-III)) that has been withheld by the [Secretary](/usc/42/1301.md?p=a-6) under [subclause (I)](#b-6-A-ii-I), the [Secretary](/usc/42/1301.md?p=a-6) shall require the [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) to submit a second certification under [subsection (d)(1)](#d-1), in addition to such other information as the [Secretary](/usc/42/1301.md?p=a-6) may require.
        - (III) **Recovery of amounts subject to recoupment—** If a [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) is required under [subsection (e)](#e) to repay funds for failing to comply with [subsection (c)](#c), the [Secretary](/usc/42/1301.md?p=a-6) may reduce the amount otherwise payable to the [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) under [subclause (II)](#b-6-A-ii-II) by the amount that the [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) would otherwise be required to repay under such [subsection (e)](#e).
    - (B) **Tribal governments—** To the extent practicable, with respect to each Tribal government for which an amount is allocated under this subsection, the [Secretary](/usc/42/1301.md?p=a-6) shall make the payment required for the Tribal government not later than 60 days after March 11, 2021.
    - (C) **Initial payment to District of Columbia—** The [Secretary](/usc/42/1301.md?p=a-6) shall pay the amount allocated under [paragraph (3)(B)(ii)](#b-3-B-ii) to the District of Columbia not later than 15 days after March 11, 2021.
- (c) **Requirements—**
  - (1) **Use of funds—** Subject to [paragraph (2)](#c-2), and except as provided in paragraphs [(3)](#c-3), [(4)](#c-4), and [(5)](#c-5), a [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government shall only use the funds provided under a payment made under this section, or transferred pursuant to [section 803(c)(4) of this title](/usc/42/803.md?p=c-4), to cover costs incurred by the [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government, by December 31, 2024—
    - (A) to respond to the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19) or its negative economic impacts, [including](/usc/42/1301.md?p=b) assistance to households, small businesses, and [nonprofits](/usc/42/300s–3.md?p=3), or aid to impacted industries such as tourism, travel, and hospitality;
    - (B) to respond to workers performing essential work during the COVID–19 public health emergency by providing premium pay to eligible workers of the [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government that are performing such essential work, or by providing [grants](/usc/42/1397j.md?p=10) to eligible employers that have eligible workers who perform essential work;
    - (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](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government due to the COVID–19 public health emergency relative to revenues collected in the most recent full [fiscal year](/usc/42/619.md?p=3) of the [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government prior to the emergency; or
      - (ii) $10,000,000;
    - (D) to make necessary investments in water, sewer, or broadband infrastructure; or
    - (E) to provide emergency relief from natural [disasters](/usc/42/5204.md?p=2) or the negative economic impacts of natural [disasters](/usc/42/5204.md?p=2), [including](/usc/42/1301.md?p=b) temporary emergency housing, food assistance, financial assistance for lost [wages](/usc/42/409.md?p=a), or other immediate needs.
  - (2) **Further restriction on use of funds—**
    - (A) **In general—** A [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) shall not use the funds provided under this section or transferred pursuant to [section 803(c)(4) of this title](/usc/42/803.md?p=c-4) to either directly or indirectly offset a reduction in the net tax revenue of such [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) resulting from a change in law, regulation, or administrative interpretation during the covered period that reduces any tax (by providing for a reduction in a rate, a rebate, a deduction, a credit, or otherwise) or delays the imposition of any tax or tax increase.
    - (B) **Pension funds—** No [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) may use funds made available under this section for deposit into any pension fund.
  - (3) **Transfer authority—** A [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government receiving a payment from funds made available under this section may transfer funds to a private [nonprofit](/usc/42/300s–3.md?p=3) organization (as that term is defined in [section 11360 of this title](/usc/42/11360.md)), a [Tribal organization](/usc/42/619.md?p=4-A) (as that term is defined in [section 5304 of title 25](/usc/25/5304.md)), a public benefit [corporation](/usc/42/1301.md?p=a-4) involved in the transportation of passengers or cargo, or a special-purpose unit of [State](/usc/42/619.md?p=5) or local government.
  - (4) **Use of funds to satisfy non-federal matching requirements for authorized Bureau of Reclamation water projects—** Funds provided under this section for an authorized Bureau of Reclamation [project](/usc/42/13641.md?p=2) may be used for purposes of satisfying any non-Federal matching requirement required for the [project](/usc/42/13641.md?p=2).
  - (5) **Authority to use funds for certain infrastructure projects—**
    - (A) **In general—** Subject to [subparagraph (C)](#c-5-C), notwithstanding any other provision of law, a [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government receiving a payment under this section may use funds provided under such payment for [projects](/usc/42/13641.md?p=2) described in [subparagraph (B)](#c-5-B), [including](/usc/42/1301.md?p=b), to the extent consistent with guidance or rules issued by the [Secretary](/usc/42/1301.md?p=a-6) or the head of a Federal [agency](/usc/42/1397n–12.md?p=1) to which the [Secretary](/usc/42/1301.md?p=a-6) has delegated authority pursuant to [subparagraph (C)(iv)](#c-5-C-iv)—
      - (i) in the case of a [project](/usc/42/13641.md?p=2) eligible under [section 117 of title 23](/usc/23/117.md) or section [5309](/usc/49/5309.md) or [6701](/usc/49/6701.md) of title 49 to satisfy a non-Federal share requirement applicable to such a [project](/usc/42/13641.md?p=2); and
      - (ii) in the case of a [project](/usc/42/13641.md?p=2) eligible for credit assistance under the TIFIA program under [chapter 6](/usc/23/chch6.md) of title 23—
        - (I) to satisfy a non-Federal share requirement applicable to such a [project](/usc/42/13641.md?p=2); and
        - (II) to repay a loan provided under such program.
    - (B) **Projects described—** A [project](/usc/42/13641.md?p=2) referred to in [subparagraph (A)](#c-5-A) is any of the following:
      - (i) A [project](/usc/42/13641.md?p=2) eligible under [section 117 of title 23](/usc/23/117.md).
      - (ii) A [project](/usc/42/13641.md?p=2) eligible under [section 119 of title 23](/usc/23/119.md).
      - (iii) A [project](/usc/42/13641.md?p=2) eligible under [section 124 of title 23](/usc/23/124.md), as added by the Infrastructure Investment and Jobs Act.
      - (iv) A [project](/usc/42/13641.md?p=2) eligible under [section 133 of title 23](/usc/23/133.md).
      - (v) An activity to carry out [section 134 of title 23](/usc/23/134.md).
      - (vi) A [project](/usc/42/13641.md?p=2) eligible under [section 148 of title 23](/usc/23/148.md).
      - (vii) A [project](/usc/42/13641.md?p=2) eligible under [section 149 of title 23](/usc/23/149.md).
      - (viii) A [project](/usc/42/13641.md?p=2) eligible under [section 151(f) of title 23](/usc/23/151.md?p=f), as added by the Infrastructure Investment and Jobs Act.
      - (ix) A [project](/usc/42/13641.md?p=2) eligible under [section 165 of title 23](/usc/23/165.md).
      - (x) A [project](/usc/42/13641.md?p=2) eligible under [section 167 of title 23](/usc/23/167.md).
      - (xi) A [project](/usc/42/13641.md?p=2) eligible under [section 173 of title 23](/usc/23/173.md), as added by the Infrastructure Investment and Jobs Act.
      - (xii) A [project](/usc/42/13641.md?p=2) eligible under [section 175 of title 23](/usc/23/175.md), as added by the Infrastructure Investment and Jobs Act.
      - (xiii) A [project](/usc/42/13641.md?p=2) eligible under [section 176 of title 23](/usc/23/176.md), as added by the Infrastructure Investment and Jobs Act.
      - (xiv) A [project](/usc/42/13641.md?p=2) eligible under [section 202 of title 23](/usc/23/202.md).
      - (xv) A [project](/usc/42/13641.md?p=2) eligible under [section 203 of title 23](/usc/23/203.md).
      - (xvi) A [project](/usc/42/13641.md?p=2) eligible under [section 204 of title 23](/usc/23/204.md).
      - (xvii) A [project](/usc/42/13641.md?p=2) eligible under the program for national infrastructure investments (commonly known as the “Rebuilding American Infrastructure with Sustainability and Equity (RAISE) [grant](/usc/42/1397j.md?p=10) program”).
      - (xviii) A [project](/usc/42/13641.md?p=2) eligible for credit assistance under the TIFIA program under chapter 6 of title 23.
      - (xix) A [project](/usc/42/13641.md?p=2) that furthers the completion of a designated route of the Appalachian Development Highway System under [section 14501 of title 40](/usc/40/14501.md).
      - (xx) A [project](/usc/42/13641.md?p=2) eligible under [section 5307 of title 49](/usc/49/5307.md).
      - (xxi) A [project](/usc/42/13641.md?p=2) eligible under [section 5309 of title 49](/usc/49/5309.md).
      - (xxii) A [project](/usc/42/13641.md?p=2) eligible under [section 5311 of title 49](/usc/49/5311.md).
      - (xxiii) A [project](/usc/42/13641.md?p=2) eligible under [section 5337 of title 49](/usc/49/5337.md).
      - (xxiv) A [project](/usc/42/13641.md?p=2) eligible under [section 5339 of title 49](/usc/49/5339.md).
      - (xxv) A [project](/usc/42/13641.md?p=2) eligible under [section 6703 of title 49](/usc/49/6703.md), as added by the Infrastructure Investment and Jobs Act.
      - (xxvi) A [project](/usc/42/13641.md?p=2) eligible under title I of the Housing and Community Development Act of 1974 ([42 U.S.C. 5301](/usc/42/5301.md) et seq.).
      - (xxvii) A [project](/usc/42/13641.md?p=2) eligible under the bridge replacement, rehabilitation, preservation, protection, and [construction](/usc/42/300s–3.md?p=7) program under [paragraph (1)](#c-1) under the heading “HIGHWAY INFRASTRUCTURE PROGRAM” under the heading “FEDERAL HIGHWAY [ADMINISTRATION](/usc/42/1301.md?p=a-10)” 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](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government may use from a payment made under this section for uses described in [subparagraph (A)](#c-5-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)](#c-5-C-i-I) shall not apply to any use of funds permitted under [paragraph (1)](#c-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](/usc/42/13641.md?p=2) described in clauses [(xx)](#c-5-B-xx) through [(xxiv)](#c-5-B-xxiv) of subparagraph (B).
      - (iii) **Application of requirements—** Except as otherwise determined by the [Secretary](/usc/42/1301.md?p=a-6) or the head of a Federal [agency](/usc/42/1397n–12.md?p=1) to which the [Secretary](/usc/42/1301.md?p=a-6) has delegated authority pursuant to [clause (iv)](#c-5-C-iv) or provided in this section—
        - (I) the requirements of section 60102 of the Infrastructure Investment and Jobs Act [[47 U.S.C. 1702](/usc/47/1702.md)] shall apply to funds provided under a payment made under this section that are used pursuant to [subparagraph (A)](#c-5-A) for a [project](/usc/42/13641.md?p=2) described in [clause (xxvi)](#c-5-B-xxvi) of subparagraph (B) that relates to broadband infrastructure;
        - (II) the requirements of titles [23](/usc/23.md), [40](/usc/40.md), and [49](/usc/49.md), title I of the Housing and Community Development Act of 1974 ([42 U.S.C. 5301](/usc/42/5301.md) et seq.), and the National Environmental Policy Act of 1969 ([42 U.S.C. 4321](/usc/42/4321.md) et. seq)[^1] shall apply to funds provided under a payment made under this section that are used for [projects](/usc/42/13641.md?p=2) described in [subparagraph (B)](#c-5-B); and
        - (III) a [State](/usc/42/619.md?p=5) government receiving a payment under this section may use funds provided under such payment for [projects](/usc/42/13641.md?p=2) described in clauses [(i)](#c-5-B-i) through [(xxvii)](#c-5-B-xxvii) of subparagraph (B), as applicable, that—
          - (aa) demonstrate progress in achieving a [state](/usc/42/619.md?p=5) of good repair as required by the [State](/usc/42/619.md?p=5)’s asset management plan under [section 119(e) of title 23](/usc/23/119.md?p=e); and
          - (bb) support the achievement of 1 or more performance targets of the [State](/usc/42/619.md?p=5) established under [section 150 of title 23](/usc/23/150.md).
      - (iv) **Oversight—** The [Secretary](/usc/42/1301.md?p=a-6) may delegate oversight and [administration](/usc/42/1301.md?p=a-10) of the requirements described in [clause (iii)](#c-5-C-iii) to the appropriate Federal [agency](/usc/42/1397n–12.md?p=1).
      - (v) **Supplement, not supplant—** Amounts from a payment made under this section that are used by a [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government for uses described in [subparagraph (A)](#c-5-A) shall supplement, and not supplant, other Federal, [State](/usc/42/619.md?p=5), territorial, Tribal, and local government funds (as applicable) otherwise available for such uses.
    - (D) **Reports—** The [Secretary](/usc/42/1301.md?p=a-6), in consultation with the [Secretary](/usc/42/1301.md?p=a-6) of Transportation, shall provide periodic reports on the use of funds by [States](/usc/42/619.md?p=5), [territories](/usc/42/701.md?p=c-5-C), and Tribal governments under [subparagraph (A)](#c-5-A).
    - (E) **Availability—** Funds provided under a payment made under this section to a [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government shall remain available for obligation for a use described in [subparagraph (A)](#c-5-A) through December 31, 2024, except that no amount of such funds may be expended after September 30, 2026.
- (d) **Certifications and reports—**
  - (1) **In general—** In order for a [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) to receive a payment under this section, or a transfer of funds under [section 803(c)(4) of this title](/usc/42/803.md?p=c-4), the [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) shall provide the [Secretary](/usc/42/1301.md?p=a-6) with a certification, signed by an authorized officer of such [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C), that such [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) requires the payment or transfer to carry out the activities specified in [subsection (c)](#c) of this section and will use any payment under this section, or transfer of funds under [section 803(c)(4) of this title](/usc/42/803.md?p=c-4), in compliance with [subsection (c)](#c) of this section.
  - (2) **Reporting—** Any [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government receiving a payment under this section shall provide to the [Secretary](/usc/42/1301.md?p=a-6) periodic reports providing a detailed accounting of—
    - (A) the uses of funds by such [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government, [including](/usc/42/1301.md?p=b), in the case of a [State](/usc/42/619.md?p=5) or a [territory](/usc/42/701.md?p=c-5-C), all modifications to the [State](/usc/42/619.md?p=5)’s or [territory](/usc/42/701.md?p=c-5-C)’s tax revenue sources during the covered period; and
    - (B) such other information as the [Secretary](/usc/42/1301.md?p=a-6) may require for the [administration](/usc/42/1301.md?p=a-10) of this section.
- (e) **Recoupment—** Any [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government that has failed to comply with [subsection (c)](#c) shall be required to repay to the [Secretary](/usc/42/1301.md?p=a-6) an amount equal to the amount of funds used in [violation](/usc/42/2000e–16a.md?p=c) of such subsection, provided that, in the case of a [violation](/usc/42/2000e–16a.md?p=c) of [subsection (c)(2)(A)](#c-2-A), the amount the [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) shall be required to repay shall be lesser of—
  - (1) the amount of the applicable reduction to net tax revenue attributable to such [violation](/usc/42/2000e–16a.md?p=c); and
  - (2) the amount of funds received by such [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C) pursuant to a payment made under this section or a transfer made under [section 803(c)(4) of this title](/usc/42/803.md?p=c-4).
- (f) **Regulations—** The [Secretary](/usc/42/1301.md?p=a-6) shall have the authority to issue such regulations as may be necessary or appropriate to carry out this section.
- (g) **Definitions—** In this section:
  - (1) **Covered period—** The term “covered period” means, with respect to a [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government, the period that—
    - (A) begins on March 3, 2021; and
    - (B) ends on the last day of the [fiscal year](/usc/42/619.md?p=3) of such [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government in which all funds received by the [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government from a payment made under this section or a transfer made under [section 803(c)(4) of this title](/usc/42/803.md?p=c-4) have been expended or returned to, or recovered by, the [Secretary](/usc/42/1301.md?p=a-6).
  - (2) **Eligible workers—** The term “eligible workers” means those workers needed to maintain continuity of operations of essential critical infrastructure sectors and additional sectors as each Governor of a [State](/usc/42/619.md?p=5) or [territory](/usc/42/701.md?p=c-5-C), or each Tribal government, may designate as critical to protect the health and well-being of the residents of their [State](/usc/42/619.md?p=5), [territory](/usc/42/701.md?p=c-5-C), or Tribal government.
  - (3) **Premium pay—** The term “premium pay” means an amount of up to $13 per hour that is paid to an eligible worker, in addition to [wages](/usc/42/409.md?p=a) or remuneration the eligible worker otherwise receives, for all work performed by the eligible worker during the COVID–19 public health emergency. Such amount may not exceed $25,000 with respect to any single eligible worker.
  - (4) **Secretary—** The term “[Secretary](/usc/42/1301.md?p=a-6)” means the [Secretary](/usc/42/1301.md?p=a-6) of the Treasury.
  - (5) **State—** The term “[State](/usc/42/619.md?p=5)” means each of the 50 [States](/usc/42/619.md?p=5) and the District of Columbia.
  - (6) **Territory—** The term “[territory](/usc/42/701.md?p=c-5-C)” means the Commonwealth of Puerto Rico, the [United States](/usc/42/1301.md?p=a-2) Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa.
  - (7) **Tribal Government—** The term “Tribal Government” means the recognized governing body of any [Indian](/usc/42/619.md?p=4-A) or Alaska Native tribe, band, nation, pueblo, village, community, component band, or component reservation, individually identified ([including](/usc/42/1301.md?p=b) parenthetically) in the list published most recently as of March 11, 2021, pursuant to [section 5131 of title 25](/usc/25/5131.md).

## Footnotes

[^1]: So in original.

## Source credit

(Aug. 14, 1935, ch. 531, title VI, § 602, as added Pub. L. 117–2, title IX, § 9901(a), Mar. 11, 2021, 135 Stat. 223; amended Pub. L. 117–58, div. D, title IX, § 40909(a), Nov. 15, 2021, 135 Stat. 1126; Pub. L. 117–328, div. LL, § 102(a)(1), (b), Dec. 29, 2022, 136 Stat. 6097, 6103.)

## Notes

### Editorial Notes

### References in Text

The Infrastructure Investment and Jobs Act, referred to in subsec. (c)(5)(B), is Pub. L. 117–58, Nov. 15, 2021, 135 Stat. 429. 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 Act is in title VIII of div. J of Pub. L. 117–58, at 135 Stat. 1420. For complete classification of this Act to the Code, see Short Title of 2021 Amendment note set out under section 101 of Title 23, Highways, and Tables.

The Housing and Community Development Act of 1974, referred to in subsec. (c)(5)(B)(xxvi), (C)(iii)(II), is Pub. L. 93–383, Aug. 22, 1974, 88 Stat. 633. Title I of the Act is classified principally to chapter 69 (§ 5301 et seq.) of this title. For complete classification of this Act to the Code, see Short Title note set out under section 5301 of this title and Tables.

The National Environmental Policy Act of 1969, referred to in subsec. (c)(5)(C)(iii), is Pub. L. 91–190, Jan. 1, 1970, 83 Stat. 852, which is classified generally to chapter 55 (§ 4321 et seq.) of this title. For complete classification of this Act to the Code, see Short Title note set out under section 4321 of this title and Tables.

### Prior Provisions

A prior section 802, act Aug. 14, 1935, ch. 531, title VI, § 602, as added Oct. 30, 1972, Pub. L. 92–603, title III, § 302, 86 Stat. 1479, which set out the necessary provisions for State plans for services to the aged, blind, or disabled, was repealed by Pub. L. 93–647, §§ 3(b), 7(b), Jan. 4, 1975, 88 Stat. 2349, 2351.

Another prior section 802, act Aug. 14, 1935, ch. 531, title VI, § 602, 49 Stat. 634, which provided for allotments to States by Surgeon General, was repealed by act July 1, 1944, ch. 373, title XIII, § 1313, formerly title VI, § 611, 58 Stat. 719. See section 246 of this title.

### Amendments

2022—Subsec. (a)(1). Pub. L. 117–328, § 102(a)(1)(A), inserted “(except as provided in subsection (c)(5))” after “December 31, 2024”.

Subsec. (c)(1). Pub. L. 117–328, § 102(a)(1)(B)(i)(I), substituted “paragraphs (3), (4), and (5)” for “paragraph (3)” in introductory provisions.

Subsec. (c)(1)(C). Pub. L. 117–328, § 102(a)(1)(B)(i)(II), amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “for the provision of government services to the extent 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”.

Subsec. (c)(1)(E). Pub. L. 117–328, § 102(a)(1)(B)(i)(III), (IV), added subpar. (E).

Subsec. (c)(3). Pub. L. 117–328, § 102(b), substituted “section 11360” for “section 11360(17)”.

Subsec. (c)(5). Pub. L. 117–328, § 102(a)(1)(B)(ii), added par. (5).

2021—Subsec. (c)(4). Pub. L. 117–58 added par. (4).

### Statutory Notes and Related Subsidiaries

### Effective Date of 2022 Amendment

Pub. L. 117–328, div. LL, § 102(c), Dec. 29, 2022, 136 Stat. 6103, provided that: Guidance or rule.—Within 60 days of the date of enactment of this Act [Dec. 29, 2022], 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 [amending this section, section 803 of this title, and sections 9042 and 9072 of Title 15, Commerce and Trade], including updating reporting requirements on the use of funds under this section. 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).”

### Effective Date of 2021 Amendment

Pub. L. 117–58, div. D, title IX, § 40909(c), Nov. 15, 2021, 135 Stat. 1126, provided that: “The amendments made by this section [amending this section and section 803 of this title] shall take effect as if included in the enactment of section 9901 of the American Rescue Plan Act of 2021 (Public Law 117–2; 135 Stat. 223).”

### Wage Rate Requirements

For provisions relating to rates of wages to be paid to laborers and mechanics on projects for construction, alteration, or repair work funded under div. D or an amendment by div. D of Pub. L. 117–58, including authority of Secretary of Labor, see section 18851 of this title.