1. Short title This Act may be cited as the Coronavirus Relief Fund Flexibility Act of 2020 . 2. Use of Coronavirus Relief Fund amounts (a) Use of funds Section 601(d) of the Social Security Act ( 42 U.S.C. 801(d) ) is amended to read as follows: (d) Use of funds (1) In general A State, Tribal government, or unit of local government may not use any funds provided under a payment made under this section for lobbying expenses, pensions, raises or bonuses for government officials, or budget shortfalls that existed prior to the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19). (2) Restriction on funds In the case of funds provided under a payment made under this section to a State that is 1 of the 50 States, none of the funds may be obligated except by approval of the legislature of such State. (3) Funds held in trust Of any funds provided under a payment made under this section to a State, Tribal government, or unit of local government that remain unobligated as of the date of the enactment of this subsection, not less than 25 percent shall be held in trust until June 30, 2021. . 3. Funding flexibility for transportation projects (a) Provision of matching Federal funds (1) In general If a State uses any amount of funds provided under a payment made under section 601 of the Social Security Act or any non-Federal funds to carry out activities during the period beginning on the date of enactment of this Act and ending 1 year after such date that are related to a project receiving Federal financial assistance through the Department of Transportation or a project authorized by the Corps of Engineers and carried out by a non-Federal interest, the Secretary of Transportation or the Secretary of the Army, as applicable, shall provide to such State an amount equal to 50 percent of the funds spent on such activities. (2) Funding To carry out this subsection, there is authorized to be appropriated, and there is appropriated, out of any funds in the Treasury not otherwise appropriated,