The American Rescue Plan, the pandemic relief bill enacted in March, includes the Elementary and Secondary School Emergency Relief Fund, an almost $123 billion fund to support K-12 schools. The U.S. Department of Education will reserve $800 million of the funds to identify and provide services to homeless children and youth. The remaining funds will be allocated to states based on the Title I poverty formula. States must reserve 5% of funds received to address learning loss, not less than 1% for summer enrichment programs, not less than 1% for after-school programs, and no more than 0.5% for administrative costs. States will then be required to allocate 90% of the funds to school districts, also based on the Title I poverty formula. The funds are