[20210402]LSB10588_支出条款条件和冠状病毒国家财政恢复基金.pdf

CRS Legal Sidebar Prepared for Members and Committees of Congress Legal SidebarLegal Sidebari i Spending Clause Conditions and the Coronavirus State Fiscal Recovery Fund April 2, 2021 The American Rescue Plan Act of 2021 (ARPA) tasks the Department of the Treasury (Treasury) with disbursing to states more than $190 billion appropriated for the Coronavirus State Fiscal Recovery Fund (“CSFRF”). States may use CSFRF dollars to cover a wide range of costs incurred by December 31, 2024. States must certify that they will comply with statutory conditions on the use of CSFRF funds. States that violate a condition must repay Treasury “an amount equal to the amount of funds used” in the violation. Treasury may recover funds by reducing states CSFRF payments, in the event Treasury decides to “split” payments to states, or (perhaps) through offsets applied to other federal funds owed to states. One condition has attracted legal controversy. ARPA prohibits states from using CSFRF funds to “directly or indirectly offset a reduction in the net tax revenue of such State” resulting from “a change in law, regulation, or administrative interpretation” that reduces “any tax” or delays the imposition