; and (B) the term Indian Tribe has the meaning given that term in section 102 of such Act ( 25 U.S.C. 5130 ), except that such term shall not include an Alaska Native regional or village corporation established pursuant to the Alaska Native Claims Settlement Act ( 43 U.S.C. 1601 et seq.). (8) Data For purposes of this subsection— (A) the population of States, units of local governments, and Indian Tribes shall be determined based on the most recent year for which data are available from the Bureau of the Census; (B) the determination of the populations of States infected with COVID–19 shall be based on data from the Centers for Disease Control and Prevention; and (C) where Indian Tribal population cannot be readily determined by the most recent year for which data are available from the Bureau of the Census, the Department may consider tribal population data from the Department of Interior or Department of Housing and Urban Development. (d) Use of funds (1) In general Amounts paid or distributed under this subsection shall be used— (A) to cover only those costs of the State, unit of local government, or Tribal government that— (i) are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19) (including expenditures necessary to meet the non-Federal share contribution requirement of any public assistance that is provided under the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5121 et seq.)) on the basis of a disaster or emergency declaration under such Act that is declared in calendar year 2020; (ii) were not accounted for in the budget most recently approved as of March 27, 2020, for the State or local government; and (iii) were incurred during the period that begins on March 1, 2020, and ends on December 31, 2022