Individuals with annual earnings up to $75,000, joint filers earning $150,000, and heads of households earning $112,500 will receive an additional $1,400 economic impact payment per individual. These payments phase out completely for individuals earning $80,000, joint filers earning $160,000, and heads of households earning $120,000.

Unemployment Insurance & UI Tax Exemption

The Rescue Plan continues the existing $300 weekly boost in federal unemployment benefits and two key pandemic unemployment programs through September 6. The Pandemic Unemployment Assistance program provides benefits to the self-employed, gig workers, independent contractors, and other workers affected by the pandemic who do not qualify for state-level assistance. The Pandemic Emergency Unemployment Compensation program increases the duration of payments for those in the traditional state unemployment system. The first $10,200 in benefits will be tax-free for households with annual incomes less than $150,000.

For COVID response & fiscal relief, flexible uses

$25.5 billion equal allocation, then unemployment-based formula

Formula Grants to States & Territories

Government Fiscal Relief

States can use funds to: (1) respond to the COVID-19 public health emergency and its negative economic impacts, including assistance to households, small businesses, and non-profits, or aid to impacted industries such as tourism, travel, and hospitality; (2) assist essential workers by providing premium pay to those eligible or by providing grants to employers of eligible essential workers; (3) provide government services in a way such that the revenue gaps created by the COVID-19 emergency are covered, or; (4) make necessary investments into water, sewer, or broadband infrastructure. Cities cannot deposit funds into any pension funds. Further guidance is likely forthcoming from the Treasury.

The Rescue Plan increases the Child Tax Credit maximum amount to $3,000 per child and $3,600 for children under age six. It also extends the credit to 17-year-olds. The increase in the maximum amount phases out at $150,000 in income for married couples, $112,500 for heads of households and $75,000 for other parents. The Plan also makes the Child Tax Credit fully refundable, meaning the entire credit could be provided as a refund if it exceeds an individual’s income tax liability, instead of partially refundable under current law. Credit amounts will be made through advance payments during 2021 from July to December. It also raises the EITC for adults without children from $543 to $1,502 and lowers the age eligibility for the childless EITC from 25 to 19. It also eliminates the upper age limit, which currently bars the credit for childless people who are 65 and older.

Office of Elementary and Secondary Education

For addressing learning loss (20%), For flexible operations or capital uses (80%)

Elementary & Secondary Education Act Part A, title I formula (distributed to school districts by state)

Formula Grants to States & Territories

Education & Workforce

Funds will flow to first to state education authorities (SEAs) and states will then distribute at least 90% of funds to local education agencies (LEAs). School districts are required to use at least 20% of funds received to address learning loss caused by the pandemic, including summer learning, extended day, comprehensive after-school programs, or extended school year programs. The other 80% can be used for operations, staffing, programming, and infrastructure upgrades to transition to in-person learning, reduce the risk of COVID transmission, and make buildings healthy and environmentally safe. This provision also sets aside $800 million specifically to address the needs of homeless youth.

US Pension Guaranty Corp.

For covering benefits due on plans until 2051

Manager of a financially troubled multi-employer pension

The Pension Benefit Guaranty Corporation to assist certain struggling multi-employer plans to cover benefits due for plans until 2051. Multi-employer plans must show the funds can help them survive for 30 years. Single-employer plans were also given a boost through changes in accounting law that extend amortization time frames for unfunded liabilities and which extend interest rate smoothing.

For COVID response & fiscal relief, flexible uses

Formula grants to Cities & Counties

Government Fiscal Relief

The Rescue Plan provides $130.2 billion for city and county fiscal relief ($65.1 billion each for cities and counties).The first tranche will be delivered no later than early May 2021, and the second will be delivered in the second half of 2022. Funds can be used to: (1) respond to the COVID-19 public health emergency and its negative economic impacts, including assistance to households, small businesses, and non-profits, or aid to impacted industries such as tourism, travel, and hospitality; (2) assist essential workers by providing premium pay to those eligible or by providing grants to employers of eligible essential workers; (3) provide government services in a way such that the revenue gaps created by the COVID-19 emergency are covered, or; (4) make necessary investments into water, sewer, or broadband infrastructure. Cities cannot deposit funds into any pension funds. Cities may also receive supplemental funds from state fiscal relief funds dedicated to specific state programming. Further guidance from the Treasury is likely soon. Funds must be used by December 31, 2024.

For COVID response & fiscal relief, flexible uses

Formula grants to Cities & Counties

Government Fiscal Relief

The Rescue Plan provides $130.2 billion for city and county fiscal relief ($65.1 billion each for cities and counties).The first tranche will be delivered no later than early May 2021, and the second will be delivered in the second half of 2022. Funds can be used to: (1) respond to the COVID-19 public health emergency and its negative economic impacts, including assistance to households, small businesses, and non-profits, or aid to impacted industries such as tourism, travel, and hospitality; (2) assist essential workers by providing premium pay to those eligible or by providing grants to employers of eligible essential workers; (3) provide government services in a way such that the revenue gaps created by the COVID-19 emergency are covered, or; (4) make necessary investments into water, sewer, or broadband infrastructure. Cities cannot deposit funds into any pension funds. Cities may also receive supplemental funds from state fiscal relief funds dedicated to specific state programming. Further guidance from the Treasury is likely soon. Funds must be used by December 31, 2024.

For a wide range of reimbursements and grants to individuals and public entities, details on page Y

Individuals (for funeral expenses) and public entities

Reimbursement & Public Procurement

The Rescue Plan appropriates $50 billion to FEMA's Disaster Relief Fund to be spent on major disaster declarations. FEMA’s primary “Direct Disaster Programs” are the Individual Assistance Program, the Public Assistance Program, and the Hazard Mitigation Grant Program (HMGP). Federal assistance provided by other agencies at FEMA’s direction through “mission assignments” is also paid for from the Disaster Relief Fund. This appropriation allows individual financial assistance to cover up to 100% of disaster-related funeral expenses.

COVID Testing, Tracing & Vaccine Confidence

Centers for Disease Control & Prevention

For programs to test, trace, and mitigate COVID-19

Formula grants to Public Authorities & Quasi-Public Nonprofits

The Rescue Plan provides $47.8 billion for programs to test, trace, and mitigate COVID-19. S Funding can be used to develop a national testing strategy; expand state and local testing and tracing capabilities and support the public health workforce; support the development, manufacturing, procurement, distribution, and administration of tests; enhance technology and data related to public health; and cover necessary administrative and program support costs. An additional $1 billion will be provided to the CDC for public education campaigns to boost vaccine confidence and increase vaccine use rates. Additional guidance from HHS is forthcoming.

Office of Postsecondary Education

For student financial aid (at least half), other uses detailed in description

Various formulas that prioritizes schools with large numbers of low-income students. Details in full description

Formula grants to Public Authorities & Quasi-Public Nonprofits

Education & Workforce

The Rescue Plan builds on the higher education relief funds in the CAREs Act ($14.2 billion) and CRRSAA ($22.7 billion) and makes additional funds available to public, private, and non-profit colleges and universities through HEERF. Like the first two relief bills, the ARP requires institutions that receive direct grants to spend at least 50% of their allocation on emergency financial aid grants for students. Institutions must spend funds implementing practices to monitor and suppress COVID-19, and can also use funds to replace lost revenue dating back to March 13, 2020, reimburse emergency expenses, and more.

Federal Transit Agency

For helping public transit agencies avoid layoffs and service reductions, details on page Y

Urbanized Area Formula Grants, details in Full Description column.

Formula grants to Public Authorities & Quasi-Public Nonprofits

Transportation Relief

The Rescue Plan provides $30.5 billion to help public transit agencies avoid layoffs and service reductions. The primary goal is to ensure that these new resources, when combined with previous allocations through 2020, equal 132% of an urbanized area's 2018 public transit operating costs (or 150% of a rural area's 2018 operating costs). In addition, this new funding is available at a 100 percent federal share for operating expenses related to the response to the COVID-19 public health emergency (except for Capital Investment Grant funds). Formula grant funds must be spent by September 30, 2024. Urbanized Area Formula Grants are awarded to transit agencies based on data in the National Transit Database. Additional allocation information can be found in the Federal Investment Guide.

For incurred and additional eligible expenses for food & beverage businesses

The Rescue Plan provides $28.6 billion to establish the Restaurant Revitalization Fund to provide tax-free federal grants to food and beverage businesses hit hard by the pandemic. These grants may be applied to eligible expenses already incurred and for additional expenses over the remainder of the year, and they are available to entities ranging from food carts to full-service restaurants and tasting rooms. Applications are not yet available and guidance is likely forthcoming. Funds will remain available until expended.

Administration for Children & Families

For childcare providers: rent, personal costs, PPE, equipment, goods & services to continue or re-start the provision of child care services, and reimbursements.

CCDBG formula (90% distributed to qualified childcare providers, irrespective of previous receipt of CCDBG funds)

Formula Grants to States & Territories

The Rescue Plan provides a new set of funds for the stabilization of licensed, regulated and registered childcare providers. Funds will initially flow to state lead agencies using CCDBG formulas, which will then direct funds to individual providers. Childcare providers can use the funds to cover rent, personal costs, PPE, equipment and supplies, and goods and services to continue or re-start the provision of child care services. Providers can also request reimbursements for similar costs accumulated during the COVID emergency prior to passage of the ARP. States are explicitly required to use these funds in a way that is additive to pre-existing childcare expenditures. Further guidance is forthcoming.

Note: This program is complimentary to the $14 billion of CCDBG funds in the Rescue Plan intended to subsidize the cost of child care for individual families, and the expanded Child Tax Credit awards, which families can use to cover the cost of child care.

For stabilizing rents and helping landlords cover costs

Formula Grants to States & Territories

Housing & Utility Assistance

Funds can be used for rental and utility assistance to states, territories, counties, and cities to help stabilize renters during the pandemic and help rental property owners continue to cover their costs. Funds are provided to eligible households through new or existing rental assistance programs.

Office of Disaster Assistance

For business continuity, adaptation, and resiliency in low-income communities

These funds provide $15 billion to top-up to the already-existing COVID-19 Targeted EIDL Advance. The Targeted EIDL Advance provides businesses in low-income communities with funds to ensure small business continuity, adaptation, and resiliency. Advance funds of up to $10,000 will be available to applicants in low-income communities who previously received an EIDL Advance for less than $10,000, or those who applied but received no funds due to lack of available program funding. A $5 billion set-aside was carved out for Supplemental Targeted EIDL Advance payments for those hardest hit.

Funds must be used exclusively for the continuation of payment of employee wages, salaries, and benefits.

Funds will be apportioned based on previously received aid.

The Rescue Plan provides a $15 billion extension for the Treasury's financial assistance grants to eligible air carriers and eligible contractors. The funds must be used exclusively for the continuation of payment of employee wages, salaries, and benefits. Of these funds, $1 billion will be made available to eligible contractors, and $14 billion will be made available to eligible airlines. Funds will be made available no later than April 15, 2021. Funds will be apportioned based on previously received aid.

Child Care & Development Block Grant (CCDBG)

Administration for Children & Families

For vouchers or contracts to subsidize childcare

CCDBG formula (distributed to service providers by state)

Formula Grants to States & Territories

Child & Family Relief

States can use these funds to provide early childcare and after school childcare assistance in the form of vouchers or contracts with providers. This appropriation allows states and providers to provide care to designated essential workers without considering the normal income eligibility requirements. This provision is estimated to subsidize the cost of childcare for 875,000 children over the next year.

COVID-19 Related Healthcare for Veterans

Veterans Health Administration

For COVID-19 related healthcare, including information technology and facility requirements.

Formula grants to Public Authorities & Quasi-Public Nonprofits

Funds can be used for COVID-19 related healthcare, including information technology and facility requirements, for 9.2 million enrolled veterans who may have delayed care or more complex healthcare needs as a result of the pandemic. These funds include resources for veterans currently receiving housing support, including an estimated 37,000 homeless veterans.

For state small business support & capital access programs

The Rescue Plan provides $10 billion to state and tribal governments to fund small business credit expansion initiatives. This program will build off of the inaugural model developed in 2011 during the Obama-Biden Administration in which nearly $1.5 billion in capital supported more than $8 billion in new lending and investing activity across 142 different programs in its first five years. The new iteration will expand in scale and include: $1.5 billion for states to support businesses owned by socially and economically disadvantaged entrepreneurs; $1 billion for an incentive program to boost funding tranches for states that show robust support for these businesses; and $500 million to support very small businesses with fewer than 10 employees. This law will inject capital into state small business support and capital access programs, provide collateral support, facilitate loan participation, and enable credit guarantee programs. States must file notices of intent and then apply to access funding, municipalities can apply if their state is not participating. Funds will then be distributed to states through a formula based on state unemployment. They are then invested based on state-specific programs.

Defense Production Act: Testing, PPE, Vaccines

For the purchase, production, and distribution of COVID-19 testing, vaccines, and PPE supplies

Reimbursement & Public Procurement

The Rescue Plan provides $10 billion for the purchase, production, and distribution of COVID-19 testing, vaccines, and PPE supplies or supplies to address any future public health emergency.

For capital projects directly enabling work, education, and health monitoring, including remote options, in response to the public health emergency

$100 million grants to each state, then a population-based formula

Formula Grants to States & Territories

The Rescue Plan provides $10 billion for states, territories, and Tribes to cover the costs of capital projects directly enabling work, education, and health monitoring, including remote options, in response to the public health emergency. The Secretary of the Treasury will establish a process of applying for grants within 60 days of the Bill's passage.

States must request funds and will receive funds based on their unemployment rate, number of mortgages in foreclosure, and number of mortgages that are past due. Individuals must then apply through state-based application portals.

Formula Grants to States & Territories

Housing & Utility Assistance

The Rescue Plan provides $9.6 billion for states, territories, and tribes to provide relief for vulnerable homeowners. This includes: a minimum of $50 million for each state, the District of Columbia, and Puerto Rico, and; $30 million for the territories of Guam, American Samoa, the United States Virgin Islands, and the Commonwealth of the Northern Mariana Islands. The law prioritizes homeowners who have experienced the greatest hardships, leveraging local and national income indicators to maximize intended impact. Funds can be used to make delinquent mortgage payments. States must request funds and will receive funds based on their unemployment rate, number of mortgages in foreclosure, and number of mortgages that are past due.

For reimbursing expenses and lost revenues attributable to COVID–19

Reimbursement & Public Procurement

The Rescue Plan makes $8.5 billion available for payments to eligible healthcare providers for expenses and lost revenues that are attributable to COVID–19. Rural healthcare providers must apply to the Secretary of the Treasury to receive funds. Further guidance is forthcoming. Funds are available until expended.

Federal Aviation Administration

For preventing, preparing for, and responding to COVID-19

Primary commercial airports will receive $7.3 billion, through AIP formula. Smaller airports will receive $100 million based on airport categories.

Formula grants to Public Authorities & Quasi-Public Nonprofits

Transportation Relief

These funds go to the FAA's new Airport Rescue Grants fund, which will distribute grants to all airports that are part of the national airport system, including all commercial service airports, all reliever airports, and some public-owned general aviation airports. The Rescue Plan also stipulates that the FAA will cover 100% of the share of project costs for regular Airport Improvement Program grants issued in 2021, up from a typical share of 75-95%. Funds are available until September 30, 2024.

Centers for Disease Control & Prevention

For establishing, expanding, and sustaining a public health workforce

Formula grants to Public Authorities & Quasi-Public Nonprofits

Education & Workforce

Funds can be used to carry out activities related to establishing, expanding, and sustaining a public health workforce employed by state or local public health departments or non-profit, private, or public organizations with demonstrated expertise in implementing public health programs. Public health departments employ contact tracers, nurses, epidemiologists, community health workers.

Health Resources and Services Administration

For grants to community health centers to cover the costs of COVID-19 vaccines, testing and tracing, and PPE.

Formula grants to Public Authorities & Quasi-Public Nonprofits

This is a flexible stream of grants to community health centers for the costs of distributing and administering COVID-19 vaccines, conducting COVID-19 testing and tracing, purchasing the PPE necessary to conduct those activities, hiring the staff for these activities, improving public health infrastructure, and educating the public on COVID-19. More information is expected soon.

Centers for Disease Control & Prevention

For enhancing, expanding, and improving vaccine distribution

Formula Grants to States & Territories

Funding can enhance, expand, and improve nationwide COVID–19 vaccine distribution and administration. This includes federal funding of activities related to the distribution of medical products and supplies related to vaccines and the provision of grants to states to do the same.

For covering payroll and other expenses

The Rescue Plan provides $7.25 billion to top-up the Paycheck Protection Program that was started under the CARES Act. Applicants may apply for a first or second draw forgivable loan. Eligibility details and local lenders can be found online via the SBA's portal. Applications are open until March 31, 2021, but Congress is expected to pass legislation extending this deadline until late May.

E-rate grants for emergency educational connection and devices

For purchasing internet access and connected devices (including hotspots, routers, modems, and computers) for students, educators, and library patrons who lack home internet access, a connected device, or both

Public and private schools, and public libraries can apply

Technology Modernization

The Rescue Plan provides funds for expanding the E-rate program. These funds will be distributed to public and private schools and public libraries to purchase internet access and connected devices (including hotspots, routers, modems, and computers) for students, educators, and library patrons who lack home internet access, a connected device, or both. Eligible schools and libraries can purchase eligible services and equipment for the duration of the COVID-19 pandemic plus at least one year. Schools and libraries will be reimbursed through the program for 100% of the costs associated with the eligible services and equipment. The FCC will likely issue rules regarding this additional funding in May 2021.

The American Rescue Plan extends a number of critical tax benefits to individuals. These include: (1) expanding the premium tax credit for the Affordable Care Act; (2) expanding Child and Dependent Care Tax Credits from $5,000 to $10,050 for married couples.

For necessary expenses for the research, development, purchase and production of vaccines and therapeutics

Reimbursement & Public Procurement

The Rescue Plan makes over $6 billion available for necessary expenses with respect to research, development, manufacturing, production, and the purchase of vaccines, therapeutics, and ancillary medical products and supplies to prevent, prepare, or respond to COVID-19.

Various, details in full description

Centers for Medicare & Medicaid Services

For increased insurance coverage, details on page A

FMAP increases for certain programs, details in full description

Formula Grants to States & Territories

The Rescue Plan contains a variety of health insurance expansions that increase healthcare access in local communities. These provisions include: expanding the federal medical assistance percentage for Affordable Care Act coverage; providing Medicaid eligibility for five years to incarcerated individuals; allowing states, for five years, to extend CHIP eligibility to women for 12 months postpartum; expanding coverage for community-based mobile crisis intervention services; 100% FMAP for Urban Indian health organizations, and; pandemic allotments to disproportionately burdened hospitals, among other provisions. Each item implicates state budgets, the local insured population and the local healthcare economy of states and cities, but does not require immediate City Hall action.

Indian & Public Housing

For emergency housing vouchers to individuals and families who are experiencing homelessness or at-risk of homelessness

Section 8 Housing Choice Voucher Allocation to PHAs

Formula grants to Public Authorities & Quasi-Public Nonprofits

Housing & Utility Assistance

The Rescue Plan provides funds that enable HUD to provide emergency housing vouchers dedicated for individuals and families who are experiencing homelessness or at-risk of homelessness. These funds will be provided through Section 8 housing vouchers.

Homelessness Assistance & Supportive Services

Community Planning & Development

For supportive services, affordable housing construction, emergency shelter grants, permanent supportive housing, and the conversion of hotels and motels into housing. Services should serve homelessness or at-risk populations.

Formula grants to Cities & Counties

Housing & Utility Assistance

The Rescue Plan provides funds through to state and local governments via the HOME Investment Partnership to finance supportive services, construct new affordable housing, and for the acquisition of non-congregate shelter spaces for people experiencing homelessness.

Food and Nutrition Service

For increasing EBT benefits by 15% through summer school

Formula Grants to States & Territories

Funds can be used to maintain and expand the Pandemic EBT program so that low-income families have access to school meals and food assistance during both the school year and summer months during a federally declared public health emergency. This includes increasing the value of benefits by 15 percent and extending eligibility through summer school sessions in 2021.

Low Income Heating and Energy Assistance Program (LIHEAP)

Administration for Children & Families

For building state capacity to support and accept LIHEAP funding applications

Formula Grants to States & Territories

Housing & Utility Assistance

Funds can be used to expand the capacity of states to support and accept applications for LIHEAP funding. Funds will be distributed to states through the LIHEAP formula.

For supporting the food supply chain through a variety of purchases (including food banks), details in the full description.

Reimbursement & Public Procurement

The Rescue Plan allocates $4 billion to be used at the USDA Secretary’s discretion to support the food supply chain by: increasing food available for distribution through food banks, non-profits, and restaurants to help feed families and support farmers; providing grants and loans to reimburse or purchase personal protective equipment, test kits, and other measures to keep essential food workers safe; investing in infrastructure and retooling support for food processors, farmers' markets, food banks, local food systems, and producers to build resiliency in the food supply; and monitoring COVID-19 in animals and reducing overtime inspection fees paid by small meat and poultry processors. Funds are available until expended. Details and guidance are forthcoming.

The Rescue Plan allows the Secretary of Agriculture to provide payments up to 120% of the outstanding debt of socially disadvantaged farmers or ranchers as of January 1, 2021. The funds are intended to pay off loans directly or to directly pay socially disadvantaged farmers or ranchers (or a combination) for: (1) direct farm loans made by the Secretary to disadvantaged farmers or ranchers; and (2) farm loans guaranteed by the Secretary where the borrower is the socially disadvantaged farmer or rancher. It is estimated that this funding will pay off nearly $4 billion in socially disadvantaged farmers' debt.

Expansion of Families First Coronavirus Response Credit (FFCRC)

The Rescue Plan extends the FFCRA Tax Credit for voluntary leave provided by employers through the third quarter of 2021 and increases the maximum allowable credit to $12,000 per employee. The ARP also restarts the 10-day clock, allowing employers who claimed the credit with respect to an employee in 2020 to claim the credit with respect to qualifying wages paid to the same employee in 2021. It also extends the situations under which qualifying sick leave may be taken to include situations where an employee is awaiting a COVID-19 test or is self-quarantining, getting vaccinated for COVID-19, or recovering from any injury, disability, illness, or condition related to COVID-19 vaccination. The ARP also allows governmental entities that are corporations with separate tax-exempt status and state colleges, universities, and hospitals to claim the FFCRA Tax Credit.

Office of Special Education Programs

Details in full description

Formula Grants to States & Territories

Education & Workforce

The Rescue Plan provides over $3 billion in formula grants for special education programs. It funds three types of programs through the Department of Education: (1) programs for students between ages 3-21 with disabilities under part B, section 619 of the Individuals with Disabilities Education Act (IDEA); (2) programs for infants and toddlers ages birth-2 with disabilities under part C of the IDEA, and; (3) programs for students between ages 3-5 with disabilities under part B, section 611 of the IDEA. All funds are available until September 30, 2021

Aviation Manufacturing Job Protection Program

For covering payroll in eligible aviation manufacturers and contractors

The Rescue Plan provides $3 billion for the Secretary of Transportation to distribute through a new program focused on providing public contributions to support aviation manufacturing jobs for 6 months or less. These funds are to be used exclusively for: the continuation of employee wages, salaries, and benefits; to maintain the total compensation level for eligible employees on April 1, 2020; and to facilitate the retention, rehire, or recall of employees. To qualify, employers may not be currently using PPP funds.

Economic Development Agency

For a wide range of technical, planning, and public works and infrastructure assistance

Public bodies, non-profit organizations, and businesses can apply

Economic & Small Business Development

These grants support a wide range of technical, planning, and public works and infrastructure assistance in regions experiencing adverse economic changes. A quarter of the authorized funding must go to assisting states and communities that have suffered economic injury as a result of job and gross domestic product losses in the travel, tourism, or outdoor recreation sectors. Regulations and specific details are forthcoming. The application will be posted to the EDA's website. Prior guidance on EAA grants awarded under the CARES Act can be found in the Federal Investment Guide.

Office of Elementary and Secondary Education

For supporting for low-income non-public schools

Formula Grants to States & Territories

Education & Workforce

These funds will be awarded to Governors under the Emergency Assistance to Non-Public Schools Program to provide services or assistance to non-public schools that enroll a significant percentage of low-income students and are most impacted by the pandemic.

Supplemental Nutrition Assistance Program (SNAP)

Food and Nutrition Service

For a 15% SNAP increase, plus $1 billion for territories

Formula Grants to States & Territories

The Rescue Plan extends SNAP maximum benefits by 15 percent through September 30, 2021. It also provides $1.15 billion in administrative funding distributed to all states to address increased caseloads and demands for food assistance. The legislation provides an additional $25 million to improve and modernize states’ SNAP online purchase pilot programs. It also provides $1 billion to Puerto Rico, American Samoa, and the Commonwealth of the Northern Mariana Islands for nutrition assistance in response to the COVID-19 public health emergency, of which $30 million will be available to the Commonwealth of the Northern Mariana Islands. The funding for Territories will remain available through September 30, 2027

Expansion of Employee Retention Credit (ERC)

The Rescue Plan extends the ability of businesses and non-profit organizations to receive a refundable credit against Social Security taxes equal to 70% (an increase from 50%) of “qualified wages” paid to their employees during the COVID-19 crisis. It targets businesses that were fully or partially shut down because of the crisis or saw gross receipts 80% or less of those seen in the same quarter in 2019, and it generally applies to those who did not apply for PPP loans. The ARP offers special provisions to start ups with with annual gross receipts less than $1 million.

Grants to the National Railroad Passenger Corporation (Amtrak)

For recalling furloughed employees, restoring daily service, helping cover lost state revenue

Northeast Corridor line receives $970 million, and the national service receives $730 million

Formula grants to Public Authorities & Quasi-Public Nonprofits

Transportation Relief

The Rescue Plan provides $1.7 billion to the National Railroad Passenger Corporation (Amtrak) to recall rail employees furloughed due to the COVID-19 pandemic, restore daily long-distance service, and help states cover lost revenue in state-supported routes. Funds are available until September 30, 2024.

Centers for Disease Control & Prevention

For the cost of constructing and renovating lab facilities

Public, private, and non-profit lab facilities and associated universities can apply

Funds can be used to support COVID-19 gene sequencing at the CDC through competitive grants awarded to public health departments and laboratories and through support of the construction and renovation of lab facilities.

Community Mental Health Block Grants (CMHBG)

Center for Mental Health Services

For expanding mental health service delivery capacity

MHBG formula (distributed to community service providers by state)

Formula Grants to States & Territories

In addition to the competitive funds provided for community behavioral health, these funds can be used to expand capacity for mental health service delivery.

Substance Abuse Prevention and Treatment Block Grant (SABG)

Substance Abuse and Mental Health Services Administration

For activities that prevent and treat substance abuse

SABG formula (distributed to service providers by state)

Formula Grants to States & Territories

Funding can be used to expand capacity for activities that prevent and treat substance abuse.

Administration for Community Living

For seniors: social and nutrition services, vaccine outreach, COVID-19 mitigation programs

Older Americans Act Section C, title III and VI formulas, Section B title III formula

Formula Grants to States & Territories

Funds can be used to expand social and nutrition services for seniors in-home and in the community and to support vaccine outreach and COVID-19 mitigation programs for seniors. Funds are detailed in accordance with specific sections of the Older Americans Act

Administration for Children & Families

For various uses related to scholarships and loan forgiveness to expand the public health workforce, details on page z

Reimbursement & Public Procurement

Education & Workforce

In addition to the new $7.5 billion in funding for an expanded state and local public health agency workforce, administered by the CDC, the Rescue Plan also awards $1.43 billion to expand the capacity of existing health care programs that incentivize doctors and nurses to enter primary care fields in underserved areas. Funds will be awarded directly to service agencies to expand their capacity to offer loan forgiveness and scholarships, set up new service locations and support operations. More details on the specific programs can be found in the Federal Investment Guide.

Office of Disaster Assistance

For covering up-to 45% of venue gross revenue, up to $10 million

These funds build on the Shuttered Venue Operators Grant program established in the Dec. 2020 CCRRSA, which allocated $16 billion. The Rescue Plan adds an additional $1.25 billion in grants to shuttered venues. Eligible applicants may qualify for grants equal to 45% of their gross revenue, up to $10 million. Eligible entities include: live venue operators or promoters; theatrical producers; live performing arts organization operators; museum operators, zoos and aquariums who meet specific criteria; motion picture theater operators; talent representatives; and each business entity owned by an eligible entity that meets eligibility requirements. Businesses must have been in operation as of February 29, 2020, and venues or promoters who received a PPP loan on or after December 27, 2020 will have their venue grant reduced by the loan amount. SBA is building the grant program and expects to open applications in early April. Those who have suffered the greatest economic loss will be the first applications processed.

Food and Nutrition Service

The Rescue Plan provides over $1 billion in funding to the USDA to create a Racial Equity Commission and address longstanding discrimination across the USDA. It will do this by providing outreach, training, education, technical assistance, grants and loans, and funding to educational institutions to help improve land access for socially disadvantaged farmers and ranchers and address heir’s property issues, among other priorities. Funds are available until expended.

The Rescue Plan provides $1 billion for debt forgiveness related to copayments or other cost sharing that Veterans paid for VA health care and to reimburse Veterans who paid a copay or other cost sharing for care and prescriptions provided from April 6, 2020 through Sept. 30, 2021.

Health Resources and Services Administration

For preventative, preparedness, and responsive activities during the pandemic

Formula grants to Public Authorities & Quasi-Public Nonprofits

Education & Workforce

Funds are available to support preventative, preparedness, and responsive activities during the pandemic, and offer COVID related flexibility.

For increasing the AmeriCorps living allowance

Reimbursement & Public Procurement

The Rescue Plan provides $1 billion to increase the AmeriCorps living allowance to make service more accessible and inclusive and to increase the number of AmeriCorps members serving in communities across the country

Commodity Credit Corporation

For the purchase, package, transport, and handling of agricultural commodities

Reimbursement & Public Procurement

The Rescue Plan authorizes $800 million for the Commodity Credit Corporation to purchase, package, transport, and handle agricultural commodities in order to stabilize the prices received by farmers. These funds are available until September 30, 2022.

Construction & Facilities Management

For improving veteran living conditions and prevent veteran homelessness

Construction grants ($500 million) and direct payments in proportion to residents ($250 million) to State Veterans Homes.

Formula grants to Public Authorities & Quasi-Public Nonprofits

Housing & Utility Assistance

The Rescue Plan provides $750 million to the VA to be distributed as construction grants ($500 million) available until expended and direct payments ($250 million) available until September 30, 2022 to State Veterans Homes to improve living conditions and preventing veteran homelessness.

For funding or extending new and existing research funding to prevent, prepare for, and respond to the coronavirus

Schools, businesses, and research organizations can apply

Technology Modernization

The Rescue Plan provides $150 million to the National Institute of Standards and Technology. These funds will be available until September 30, 2022 to fund awards for research, development, and testbeds to prevent, prepare for, and respond to the coronavirus, including through NIST’s network of manufacturing research institutes. None of these funds are subject to cost share requirements. Details are forthcoming.

Rural Community Facilities Program Grants

For grants, loans, and guarantees to health and nutrition-related infrastructure critical to addressing COVID-19

Public bodies, non-profit organizations, and federally recognized Tribes can apply

Economic & Small Business Development

Funding will go to establish an emergency pilot program in USDA for Coronavirus-related rural development by August 8th, 2021. These funds will be distributed through the Community Facility Program in the form of grants, loans, and loan guarantees for health and nutrition-related infrastructure and distribution critical to addressing COVID-19. Cities with fewer than 20,000 residents are eligible. The application will be posted to the USDA's Community Facility Program website.

Low Income Home Water Assistance Program (LIWHAP)

Administration for Children & Families

For reducing arrears of and rates charged to low-income households

LIHWAP formula allocation (to owners & operators of public water systems by state)

Formula Grants to States & Territories

Housing & Utility Assistance

Funds will be distributed to owners or operators of public water systems or treatment works to reduce arrears of and rates charged to low-income households for water and wastewater services. Funds will be distributed though the LIHWAP formula.

Food and Nutrition Service

For increasing WIC to a $35 monthly benefit for 4 months

Formula Grants to States & Territories

The Rescue Plan expands WIC benefits. Currently, WIC provides $9 monthly for children and $11 monthly for women for fruits and vegetables. The Act makes funding available, at state option, for a four-month increase in the benefit up to $35 monthly. State agencies must apply to the Secretary of Agriculture to expand these benefits.

Programs for Survivors of Sexual Assault & Domestic Violence

Details in full description

various, details in full description

Details in full description

Formula Grants to States & Territories

The Rescue Plan provides $427.5 million for states and territories to expand the capacity of existing programs providing emergency shelter and related assistance for victims of sexual assault and domestic violence. This funding is intended to: assist rape crisis centers in transitioning to virtual services and meeting the emergency needs of survivors; support CBOs that provide culturally specific services and activities for survivors of sexual assault and domestic violence; promote strategic partnership development among these providers; and address emergent needs among this population resulting from the COVID–19 public health emergency.

Expansion Grants for Community Behavioral Health Clinics

Center for Mental Health Services

For expanding the capacity of communities and organizations providing behavioral health services

Service providers that meet the criteria for Certified Community Behavioral Health Clinics under Medicaid can apply

Funds can be used to expand the capacity of communities and organizations providing behavioral health services. These grants will be provided to service providers that meet the criteria for Certified Community Behavioral Health Clinics under Medicaid.

For supporting organizations providing shelter, food, and supportive services to individuals, families, and households who have economic-related emergencies.

The Rescue Plan provides funding for the Emergency Food and Shelter Program intended for people experiencing non-disaster related emergencies. Funds can be used broadly. They are intended to supplement and expand ongoing work by local social service organizations, both non-profit and governmental, to provide shelter, food, and supportive services to individuals, families, and households who have economic (non-disaster) related emergencies. Funding is open to all organizations helping individuals, families, and households who are experiencing, or at risk of food insecurity and/or homelessness. The EFSP National Board provides funds to counties or cities based on an allocation formula using population, unemployment and poverty statistics. Qualifying jurisdictions have Local Boards, which are responsible for posting applications for new funds. Local nonprofits and governmental entities may apply. The Local Board will determine which organizations receive funds.

Education & Workforce

The Rescue Plan provides $386 million to establish a COVID–19 Veteran Rapid Retraining Assistance Program that will offer 12 months of non-college training, housing support, and employment assistance for unemployed veterans between the ages of 22 and 67. The program is intended to serve nearly 17,250 eligible veterans. Funding is effective immediately and available through December 2022.

Administration for Children & Families

For increasing funding to Child Protective Services

Formula Grants to States & Territories

The Rescue Plan provides funding increases for Child Protective Services distributed through CAPTA formula grants.

Firefighter grants (AFG & SAFER programs)

For obtaining critically needed equipment, training, and other resources necessary for firefighters (AFG) and for increasing the number of frontline firefighters (SAFER)

City fire departments and non-profit firefighting associations can apply

The Rescue Plan provides funding to the AFG and SAFER grant programs. The AFG program provides grants to meet the firefighting and emergency response needs of fire departments and non-affiliated emergency medical service organizations. Funds are specifically intended to help firefighters and first responders obtain critically needed equipment, protective gear, emergency vehicles, training, and other resources necessary for protecting the public and emergency personnel from fire and related hazards. SAFER provides funding directly to fire departments and volunteer firefighter interest organizations to help them increase or maintain the number of trained front line firefighters in their communities

1 year post-emergency

Centers for Medicare & Medicaid Services

Formula Grants to States & Territories

The Rescue Plan extends Medicaid and CHIP coverage of COVID-19 vaccines and treatment without beneficiary cost sharing to be matched at a 100% federal medical assistance percentage (FMAP) through one year after the end of the public health emergency. These items have dramatic implications for healthcare access economy in states and cities.

Funding for skilled nursing home COVID strike teams

1 year post-emergency

Centers for Medicare & Medicaid Services

For establishing & deploying COVID strike teams in nursing homes

Formula Grants to States & Territories

Funds can be used for strike teams that will be deployed to skilled nursing facilities with diagnosed or suspected cases of COVID–19 among residents or staff. This strike team will assist with clinical care, infection control, and staffing for up to a year after the end of the pandemic.

For museum & library operations, especially emphasizing enhanced digital programming

89% through population-based formulas, 11% competitively.

Formula grants to Public Authorities & Quasi-Public Nonprofits

Education & Workforce

Funds can be used for expenses to carry out museum and library services with an emphasis on enhancing digital programming and digital skill-building for library patrons.

Centers for Medicare & Medicaid Services

For improving vaccination & infection control in nursing homes

CMS contracts with Quality Improvement Organizations

Formula grants to Public Authorities & Quasi-Public Nonprofits

The Rescue Plan provides $200 million to be distributed to states and territories to support COVID-19 vaccination efforts and infection control improvements in nursing homes.

Administration for Children & Families

For expanding the capacity of existing programs for emergency shelter and assistance for sexual assault and domestic violence survivors

Formula Grants to States & Territories

Funds can be used to expand the capacity of existing programs providing emergency shelter and related assistance for sexual assault and domestic violence survivors. Funds will be distributed through FVPSA formula grants

Office of Entrepreneurial Services

For business assistance organizations to enlist culturally knowledgeable partners to conduct targeted outreach to specific sectors of the entrepreneurial community

Economic & Small Business Development

The Rescue Plan establishes a new community navigator pilot. Under this pilot, the SBA will provide $100 million in grants to traditional business assistance organizations that enlist trusted, culturally knowledgeable partners to conduct targeted outreach to specific sectors of the entrepreneurial community. This can take on several forms, from hiring dedicated staff to focus on these communities or partnering with specialized community organizations and chambers of commerce via a “hub and spoke” model. SBA resource partners, states, tribes, units of local governments, and other nonprofit organizations are eligible to apply. The application has not yet been posted.

National Institute for Standards and Technology

For research, development, and testbeds to prevent, prepare for, and respond to COVID-19

Businesses, manufacturers, and research labs can apply

Technology Modernization

The Rescue Plan provides $600 million to the National Science Foundation to remain available until September 30, 2022. This money will fund or extend new and existing research grants, cooperative agreements, scholarships, fellowships, apprenticeships, and related administrative expenses to prevent, prepare for, and respond to the coronavirus.

For covering up to 100% of administrative expenses, operating costs, and programs to prevent, prepare for, respond to, and recover from the pandemic

Funds can cover up to 100% of the costs of general administrative expenses, operating costs, and programs to prevent, prepare for, respond to, and recover from the pandemic. 40% of funds will go to state arts agencies and regional arts organizations.60% will be awarded through a competitive grant process to support arts organizations of all sizes, complimentary to the Shuttered Venues SBA program.

For covering up to 100% of administrative expenses, operating costs, and programs to prevent, prepare for, respond to, and recover from the pandemic

Local cultural organizations and venues can apply

Funds can cover up to 100% of the costs of general administrative expenses, operating costs and programs to prevent, prepare for, respond to, and recover from the pandemic. 40% of funds will go to state humanities councils. 60% of funds will be awarded through a competitive grant process to cultural organizations of all sizes including museums, libraries, historic sites, archives, and educational institutions.

The Rescue Plan provides $110 million for emergency food and shelter programs. These funds are explicitly intended for the purposes of providing humanitarian relief to families and individuals encountered by the Department of Homeland Security. Funds are available until September 30, 2025.

Emergency Management Performance Grant

For efforts to build and sustain core capabilities across the prevention, protection, mitigation, response, and recovery mission areas.

State population-based formula, states must submit an application

Formula Grants to States & Territories

These grants provide state, local, tribal, and territorial emergency management agencies with the resources required to implement the National Preparedness System. The EMPG’s allowable costs support efforts to build and sustain core capabilities across the prevention, protection, mitigation, response, and recovery mission areas.

Neighborhood Reinvestment Corporation

For housing counseling services

Grants to housing counseling intermediaries, no more than 15% to Neighborworks America

Formula grants to Public Authorities & Quasi-Public Nonprofits

Housing & Utility Assistance

The Rescue Plan allocates $100 million, via grants to housing counseling intermediaries, to provide housing counseling services. Of the grant funds made available, at least 40% must be provided to counseling organizations that: (1) target housing counseling services to minority and low-income populations facing housing instability; or (2) provide housing counseling services in neighborhoods that have high concentrations of minority and low-income populations.

EPA grants for pollution in low-income communities

For pollution mitigation in low income communities, details on page Y

Public bodies, non-profit organizations, and businesses can apply

The Rescue Plan provides $100 million for the EPA to administer as grants. Half of this money ($50 million) will be provided in the form of grants to identify and address disproportionate
environmental or public health harms and risks in low-income populations through targeted grant programs under: the Clean Air Act; the Safe Drinking Water Act (drinking water grants); CERCLA (Brownfield grants); and the Energy Policy Act of 2005 (leaky underground storage tank grants). The other half of the funding ($50 million) will be provided for clean air-related grants supporting research, investigation, training, and air pollution planning and control programs. More details on the programs are available in the Federal Investment Guide.

Rental Assistance for rural low income & elderly borrowers

Housing & Utility Assistance

The Rescue Plan provides $100 million through September 2022 in rental assistance for low-income and elderly borrowers. This funding is available to support unassisted households living in USDA-subsidized properties and who are struggling to pay rent during the pandemic.

Meal Reimbursements for At-risk School Children at Emergency Shelters

For reimbursing eligible emergency shelters and schools for meals, snacks, and assistance for individuals under the age of 25 since the beginning of the pandemic

Reimbursement & Public Procurement

The Rescue Plan directs the Secretary to reimburse eligible emergency shelters and schools for meals, snacks, and assistance for individuals under the age of 25 since the beginning of the pandemic, including coverage when schools are closed or operating remotely. Funding is administered through the National School Lunch Program, School Breakfast Program, and Child and Adult Care Program. The Rescue plan offers an extension of this program through September 30, 2021 and flexibility into the 2021-2022 school year if the pandemic persists.