Local Assistance and Tribal Consistency Fund

Section 605 of the Social Security Act (the Act), as added by section 9901 of the American Rescue Plan Act of 2021, Pub. L. No. 117-2 (Mar. 11, 2021), established the Local Assistance and Tribal Consistency Fund (LATCF). The LATCF provides $2 billion in total funding for payment by Treasury to eligible revenue sharing counties and eligible Tribal governments across fiscal years 2022 and 2023 for revenue enhancement. Under this program, recipients have broad discretion on uses of funds. Section 605(c) of the Act provides that ??an eligible revenue sharing county or an eligible Tribal government may use funds provided under a payment made under this section for any governmental purpose other than a lobbying activity.