Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 29, § 2JJJJJ

(a) There shall be a federal COVID-19 response fund to retain certain federal funds received by the commonwealth to assist the commonwealth in its public health, community and economic recovery efforts related to the state of emergency concerning the novel coronavirus disease outbreak declared by the governor on March 10, 2020.

(b) The fund shall be credited with: (i) revenue authorized by the general court and specifically designated to be credited to the fund from federal funds allocated to the commonwealth pursuant to federal legislation enacted after December 4, 2020 and in response to the COVID-19 outbreak or related economic recovery, but excluding federal grants that are not subject to appropriation and funds related to increased federal medical assistance percentage rates under section 1905(b) of the Social Security Act; provided, that federal funds made available in the form of newly created reimbursement programs may be authorized by the general court and designated to be credited to the fund; and (ii) interest earned on such revenue. Amounts credited to the fund shall be subject to appropriation and money remaining in the fund at the end of a fiscal year shall not revert to the General Fund and shall be available for expenditure in the subsequent fiscal year. The fund shall not be subject to section 5C.

(c) Amounts credited to the fund may be expended for any purpose allowed under subsection (c) of section 602 of Title VI of the federal Social Security Act, 42 U.S.C. 802.