; (2) shall not be estimated for purposes of paragraph (4)(C) of section 3 of the Statutory Pay As-You-Go Act of 2010 as being included in an appropriation Act; and (3) shall be treated as if they were contained in a PAYGO Act, as defined by section 3(7) of the Statutory Pay-As-You-Go Act of 2010 ( 2 U.S.C. 932(7) ). 1307. (a) Any contract or agreement entered into by an agency with a State or local government or any other non-Federal entity for the purposes of providing covered assistance, including any information and documents related to the performance of and compliance with such contract or agreement, shall be— (1) deemed an agency record for purposes of section 552(f)(2) of title 5, United States Code; and (2) subject to section 552 of title 5, United States Code (commonly known as the Freedom of Information Act ). (b) In this section— (1) the term agency has the meaning given the term in section 551 of title 5, United States Code; and (2) the term covered assistance — (A) means any assistance provided by an agency in accordance with an Act or amendments made by an Act to provide aid, assistance, or funding related to the outbreak of COVID–19 that is enacted before, on, or after the date of enactment of this Act; and (B) includes any such assistance made available by an agency under— (i) any division of this Act; (ii) the Paycheck Protection Program and Health Care Enhancement Act ( Public Law 116–139 ), or an amendment made by that Act; (iii) the CARES Act ( Public Law 116–136 ), or an amendment made by that Act; (iv) the Families First Coronavirus Response Act ( Public Law 116–127 ), or an amendment made by that Act