California Code, Education Code - EDC § 32525

(a) The Learning Recovery Emergency Fund is hereby created in the State Treasury for the purpose of receiving appropriations for school districts, county offices of education, charter schools, and community college districts related to the state of emergency declared by the Governor on March 4, 2020, relating to the COVID-19 pandemic.

(b) Notwithstanding Section 41207.5, moneys transferred to the Learning Recovery Emergency Fund pursuant to Section 32526 that would otherwise revert to the Proposition 98 Reversion Account shall instead remain in the Learning Recovery Emergency Fund for future reallocation to school districts, county offices of education, and charter schools consistent with the intent of Section 32526.