On March 11, President Biden signed into law the American Rescue Plan (ARP), a $1.9 trillion package aimed at COVID relief and recovery. Among the many areas funded in this legislation, $350 billion is directed to state governments and local governments across the country. Unlike in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), every state, every territory, every tribal nation, every county, and every city will be receiving a portion of this funding. Additionally, this funding is not based on reimbursements, but rather is forward looking and allows governments to invest in recovery efforts associated with COVID-19.