Expenditures related to a State, territorial, local, or Tribal government payroll support program. The Treasury Department will release additional guidance on reporting requirements at a later date. Are expenses associated with contact tracing eligible? In general, no. But COVID-19 cases are hitting record highs throughout the state. Fund payments may be used for subsidy payments to electricity account holders to the extent that the subsidy payments are deemed by the recipient to be necessary expenditures incurred due to the COVID-19 public health emergency and meet the other criteria of section 601(d) of the Social Security Act outlined in the Guidance. 2021-00827 Filed 1-14-21; 8:45 am], updated on 4:15 PM on Friday, March 3, 2023, updated on 8:45 AM on Friday, March 3, 2023, 105 documents May payments from the Fund be used to assist individuals with enrolling in a government benefit program for those who have been laid off due to COVID-19 and thereby lost health insurance? Covered benefits include, but are not limited to, the costs of all types of leave (vacation, family-related, sick, military, bereavement, sabbatical, jury duty), employee insurance (health, life, dental, vision), retirement (pensions, 401(k)), unemployment benefit plans (federal and state), workers compensation insurance, and Federal Insurance Contributions Act (FICA) taxes (which includes Social Security and Medicare taxes). 1. The Guidance provides that eligible expenditures may include expenditures related to the provision of grants to small businesses to reimburse the costs of business interruption caused by required closures. Initial guidance released on April 22, 2020, provided that the cost of an expenditure is incurred when the recipient has expended funds to cover the cost. Payments to Tribal governments have been determined by the Secretary of the Treasury in consultation with the Secretary of the Interior and Indian Tribes. 0 each of which was published on Treasury's website, except for the following changes. Reduction in revenue is measured relative to the revenue collected in the most recent full fiscal year prior to the COVID-19 public health emergency (2019). Section 601(f)(2) of the Social Security Act, as added by section 5001(a) of the CARES Act, provides for recoupment by the Department of the Treasury of amounts received from the Fund that have not been used in a manner consistent with section 601(d) of the Social Security Act. This guidance primarily concerns the use of payments from the Fund set forth in section 601(d) of the Social Security Act. Yes, if the loans otherwise qualify as eligible expenditures under section 601(d) of the Social Security Act as implemented by the Guidance. Attorney Advertising. Please contact your responsible Holland & Knight lawyer or the authors of this alert for timely advice. As reflected in the Guidance and FAQs, Treasury has not interpreted this provision to limit eligible costs to those that are incremental increases above amounts previously budgeted. Marie. A recipient would not be permitted to pay for payroll or benefit expenses of private employees and any financial assistance (such as grants or short-term loans) to private employers are not subject to the restriction that the private employers' employees must be substantially dedicated to mitigating or responding to the COVID-19 public health emergency. The CARES Act requires that the payments from the Coronavirus Relief Fund only be used to cover expenses that. States and local governments will have significant leeway in deciding how to spend the $350 billion in Covid-19 relief funds, according to the Treasury Department. publication in the future. Expenditures related to the provision of grants to small businesses to reimburse the costs of business interruption caused by required closures. . Furthermore, as discussed in the Guidance above, as with any other cost, an administrative cost that has been or will be reimbursed under any federal program may not be covered with the Fund. 3. Sorry, no promotional deals were found matching that code. If governments use Fund payments as described in the Guidance to establish a grant program to support businesses, would those funds be considered gross income taxable to a business receiving the grant under the Internal Revenue Code (Code)? 13. on Deadline to spend COVID-19 relief funds has tribal nations on edge 53. on NARA's archives.gov. Confederated Tribes of the Colville Reservation Flooding (DR-4384) Incident Period: May 5, 2018 - May 28, 2018 Major Disaster Declaration declared on August 17, 2018 20. As previously stated in FAQ B.11, recipients are permitted to use payments from the Fund to cover the expenses of an audit conducted under the Single Audit Act, subject to the limitations set forth in 2 CFR 200.425. Tribes to get record funding from American Rescue Plan - NonDoc The guidance that follows sets forth the Department of the Treasury's interpretation of these limitations on the permissible use of Fund payments. To the extent that the costs incurred by a state unemployment insurance fund are incurred due to the COVID-19 public health emergency, a State may use Fund payments to make payments to its respective state unemployment insurance fund, separate and apart from such State's obligation to the unemployment insurance fund as an employer. However, Fund payments may be used for the expenses of, for example, establishing temporary public medical facilities and other measures to increase Start Printed Page 4190COVID-19 treatment capacity or improve mitigation measures, including related construction costs. Are these types of public university student refunds eligible uses of Fund payments? Treasury's Office of Inspector General (OIG) will use this guidance in its audits of recipients' use of funds. Permissible uses include: The Treasury Department will also presume the following additional activities to address health disparities are eligible uses when provided by tribal governments: FRF may be used to provide premium pay to eligible workers of the tribal government that are performing essential work. 2020 CARES Act | Indian Affairs - Native Americans in the United States Officials said states and. In determining the business' eligibility for the grant, the recipient should not rely on self-certifications provided to the SBA. If a State transfers Fund payments to its political subdivisions, would the transferred funds count toward the subrecipients' total funding received from the federal government for purposes of the Single Audit Act? The State incurs an obligation to FEMA in the amount of the payment to the ineligible individual. We are working alongside our partners at the local, state and national levels to actively provide updates and information for Chickasaws, employees, the public . 1302(a). This position reflects the statutory intent discussed above: the Fund was intended to be used to help governments address the public health emergency both by providing funds for incremental expenses (such as hazard pay related to COVID-19) and to allow governments not to have to furlough or lay off employees needed to address the public health emergency but was not intended to provide across-the-board budget support (as would be the case if hazard pay regardless of its relation to COVID-19 or workforce bonuses were permitted to be covered using payments from the Fund). Such assistance may be provided using amounts received from the Fund in the absence of a requirement to close businesses if the relevant government determines that such expenditures are necessary in response to the public health emergency. In response to questions regarding which employees are within the scope of this accommodation, Treasury is supplementing this guidance to clarify that public safety employees would include police officers (including state police officers), sheriffs and deputy sheriffs, firefighters, emergency medical responders, correctional and detention officers, and those who directly support such employees such as dispatchers and supervisory personnel. Figure 5 shows our estimate of federal COVID-19-related funding that tribal governments will use for the administration of programs and to provide services. Non-federal entities include subrecipients of payments from the Fund, including recipients of transfers from a State, territory, local government, or tribal government that received a payment directly from Treasury. footnote 2 of the guidance has been revised to reflect additional restrictions imposed by section 5001(b) of Division A the CARES Act; FAQ A.59 has been updated to correct the cross-reference to Treasury OIG's FAQs; and the application of FAQ B.6 has been clarified. the official SGML-based PDF version on govinfo.gov, those relying on it for are not part of the published document itself. The Coronavirus Aid, Relief, and Economic Security Act (CARES) provides an estimated $2 trillion stimulus package to battle the harmful effects of the COVID-19 pandemic. Learn more about PPP COVID-19 EIDL This low-interest loan provides help to businesses experiencing revenue loss. 45. No. Medicaid is an entitlement program whose costs generally are shared between the federal government and states based on a set formula. Coronavirus Relief Fund (CRF). The Canada Community Revitalization Fund provides up to $750,000 or $1 million to not-for-profit organizations, municipalities, public institutions and Indigenous communities for projects to revitalize communities across Canada. 03/03/2023, 43 Furthermore, no government which receives payments from the Fund may discriminate against a health care entity on the basis that the entity does not provide, pay for, provide coverage of, or refer for abortions. Treasury has not developed a precise definition of what substantially dedicated means given that there is not a precise way to define this term across different employment types. documents in the last year, 981 Payroll and benefit costs associated with public employees who could have been furloughed or otherwise laid off but who were instead repurposed to perform previously unbudgeted functions substantially dedicated to mitigating or responding to the COVID-19 public health emergency are also covered. documents in the last year, by the National Oceanic and Atmospheric Administration 30. And the reservation's borders are fluid, so even the tribe's extensive precautions haven't been enough to fully protect Colville . Fund payments may be used for economic support in the absence of a stay-at-home order if such expenditures are determined by the government to be necessary. An employer may also track time spent by employees related to COVID-19 and apply Fund payments on that basis but would need to do so consistently within the relevant agency or department. A Notice by the Treasury Department on 01/15/2021. 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The first payment will include 1) an amount in respect of the $1 billion allocation that is to be divided equally among eligible tribal governments, and 2) the tribal government's pro rata share of the allocation based on enrollment. Click "accept" below to confirm that you have read and understand this notice. Must a stay-at-home order or other public health mandate be in effect in order for a government to provide assistance to small businesses using payments from the Fund? Below is a summary of the permissible uses within each category as announced by the Treasury Department, but it is not an exhaustive list. New Documents documents in the last year, 513 Don't knowingly lie about anyone documents in the last year, 83 The full amount of payroll and benefits expenses of substantially dedicated employees may be covered using payments from the Fund. However, tribes must request the payment through the Treasury Department's portal. Oneida Nation | Oneida Nation/COVID-19 Resource Page Furthermore, if a Fund recipient uses the presumption with respect to a school, any other Fund recipients providing aid to that school may not use the Fund to cover the costs of additional aid to schools other than with respect to the specific costs listed above. 10. 18. This prototype edition of the Low 44F. COVID-19 Resource Hub; WA Equity Relief Fund for Nonprofits; News & Insights. If an employee is not substantially dedicated to mitigating or responding to the COVID-19 public health emergency, his or her payroll and benefits expenses may not be covered in full with payments from the Fund.