; or (B) July 1, 2020. A unit of local government for which a direct payment may be made under subsections (b)(2) and (c)(3) shall be paid at the same time and in the percentages as the State in which such government is located. (e) Use of Funds (1) In General Subject to paragraphs (2) and (3), a State, Indian Tribe, or unit of local government shall use the funds provided under a payment made under this section to cover only those costs of the State, Indian Tribe, or unite of local government, such as costs to administer and provide benefits under State unemployment insurance law, that are attributable to the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19) that were not accounted for in the budget most recently approved as of the date of enactment of this section for the State, Indian Tribe, or unit of local government and that were incurred during the period that begins on March 1, 2020, and ends on February 28, 2021. (2) Exception Nothwithstanding paragraph (1), a State, Indian Tribe, or unit of local government may use funds provided under a payment made under this section for costs attributable to the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19) or to provide essential government services accounted for in the budget most recently approved as of the date of enactment of this section for the State, Indian Tribe, or unit of local government that, without the use of such funds, the State, Indian Tribe, or unit of local government would be unable to provide because of decreased or delayed revenues during the period described in paragraph (1). (3) Limitations A State, Indian Tribe, or unit of local government may not use funds provided under a payment made under this section to— (A) supplant expenditures permitted under the most recently approved budget for the State, Indian Tribe, or unit of local government for which the State, Indian Tribe, or unit of local government has funds immediately available