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Related Topics: Human Services State-Federal

Flexible Funds Under the American Rescue Plan Act

The $1.9 trillion American Rescue Plan Act (ARPA) was enacted to help mitigate challenges associated with the COVID-19 pandemic. A cornerstone within ARPA, the Coronavirus State Fiscal Recovery Funds (CSFRF) program provides $199.8 billion for states, the District of Columbia and the territories to respond to the public health emergency and its economic impacts, and for the provision of government services and infrastructure. The CSFRF is the second round of flexible federal stimulus funds provided to state, territories, local and tribal governments. The first round came from the $150 billion Coronavirus Relief Funds (CRF).

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NCSL Urges Congress to Oppose State Income Tax Intervention in Reconciliation

The House Judiciary Committee passed its budget reconciliation recommendations, which included expansion of state income exemption language under P.L. 86-272, the Interstate Income Act of 1959. The reconciliation recommendations include the Interstate Commerce Simplicity Act of 2025, which adds language to the exemption under the definition of “solicitation of goods” that would result in restricting a state’s right and capability to collect business income tax.

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