; and (C) any portion of the grant funds that exceeds 130 percent of the amount of revenue collected by the facility during the same 90-day period of the year preceding the year for which the grant is being made as determined through such reconciliation to have been recovered by the facility through third-party payors, in addition to any additional spending incurred by the facility as a result of the COVID-19 emergency, with the Federal Government. (2) Recoupment The regulations under this subsection shall include procedures through which the Federal Government may recoup any portion of grant funds described in paragraph (1). (f) Limitations on use of funds (1) Construction of facilities (A) Limitations Grants awarded under this section shall not be used by the facility for the purchase or improvement of land, or the purchase, construction, or permanent improvement of any building. (B) Waiver The Secretary may wave the limitation contained in subparagraph (A) upon a facility request for such a waiver, if the Secretary finds that the request describes circumstances that justify the purchase of land or the constrictive of facilities (or the making of permanent improvements) related to the COVID-19 emergency. (2) Political activities Grants awarded under this section shall not be used in a manner involving the use of grant funds, provisions of services, or the employment or assignment of personnel, in a manner supporting or resulting in the identification of such programs with any partisan or nonpartisan political activity or any political activity associated with a candidate, or contending faction or group, in an election for public or party office. (g) Legal action A facility that receives an emergency grant under this section shall be prohibited from commencing any legal action against a patients to recover any costs associated with care provided to the patient during the COVID-19 emergency. (h) Definitions In this section: (1) COVID-19 emergency The term COVID-19 emergency means the national emergency declared