ARPA Federal Resources

U.S. Department of the Treasury

Department of Treasury ARP Local Fiscal Recovery Funds information portal


National League of Cities (NLC)


Revenue Loss Resources

American Rescue Plan Act funding can be used to replace lost revenue resulting from the COVID-19 pandemic. Specifically, the law and Treasury guidance provide for an eligible expenditure to, "Provide government services affected by a revenue reduction resulting from COVID-19."

For determining what amount of loss revenue occurred, the formula compares its actual to a baseline adjusted for what could have been expected to occur in the absence of the pandemic. Municipalities can presume that any decrease in revenue is due to the public health emergency; recipients don't have to demonstrate impact. Importantly, once a shortfall in revenue is identified, municipalities will have broad latitude to use this funding to support government services, up to this amount of lost revenue.

More information:

  • The Government Finance Officers Association (GFOA), has developed an ARPA Revenue Replacement Calculator. It is modeled off the U.S. Treasury's and U.S. Census' guidance on revenue calculation.
  • What must a city do to determine lost revenue? What is excluded from the revenue calculation? Read the NLC article: Lost Revenue: What Municipalities Need to Know (6/3/2021).
  • The U.S. Treasury has also developed FAQs related to the use of the Coronavirus State and Local Fiscal Recovery Funds.



American Rescue Plan Resources Webpage