; and (B) the total population of all States. (4) Relative unit of local government population proportion amount For purposes of subsection (b), the term relative unit of local government population proportion amount means, with respect to a unit of local government, the amount equal to the product of the Relative State Proportion Amount and the quotient of— (A) the population of the unit of local government; and (B) the aggregate total population of local governments determined by adding the population of each unit of local government. (5) Data For purposes of this subsection, the population of States and units of local governments shall be determined based on the most recent year for which data are available from the Bureau of the Census. (6) Other relief Nothing in this section shall affect appropriated funds to units of local government as a result of Public Law 116–136 , nor shall payments in this section be reduced by amounts paid to units of local government through Public Law 116–136 . (d) Use of funds A unit of local government shall use the funds provided under a payment made under this section to cover only those costs of the unit of local government that— (1) are costs that— (A) are reasonably deemed by the unit of local government to be necessary; and (B) directly or indirectly involve, relate to, are, have been, or will be incurred due to, or are, have been, or will be a response to circumstances caused by, the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19)