By Laura Olson, includes “Guidance issued Monday by the U.S. Treasury details a list of specific ways that states and local governments can use the money—and some ways they cannot, like using it to offset new tax cuts. … But the money cannot be used in two specific ways: shoring up pension funds, or for spending that would ‘either directly or indirectly offset a reduction in the net tax revenue’ or delay the imposition of any tax or tax increase. …”