; (B) displace or replace an employee participating in a strike, collective bargaining or union activities, or union organizing; or (C) displace or replace an employee who was furloughed or unable to work due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19) (including due to illness, measures taken to avoid infection, or needing to provide care for another individual). (3) Nondiscrimination An emergency grant State receiving a grant under this section shall not employ any policies or practices that have the effect of making any eligible family less likely to receive assistance by reason of race, sex, religious creed, national origin, or political affiliation. (4) Protecting other benefits For purposes of any Federal, State, or local law, including those for purposes of public assistance programs and taxation, any benefit provided under paragraph (1)(A) for an eligible family shall be treated as short-term, non-cash, in-kind emergency disaster relief without regard to the form in which the benefit is provided and shall be disregarded from income. (d) State letter of intent (1) In general In order to receive a payment for a fiscal year quarter from the grant determined for an emergency grant State under this section, a State shall submit a letter of intent to the Secretary, not later than 30 days before the first day of each such quarter (or, in the case of a quarter that has started or will start within 30 days of the date of enactment of this section, a State shall submit a letter of intent to the Secretary not later than 15 days after such date of enactment in order to receive an emergency grant for that quarter) that— (A) specifies the amount of funds requested by the State for a quarter; (B) describes how the State will use the funds to assist eligible families during the quarter