To provide states with instructions for implementing the recent statutory changes to the emergency unemployment relief for state and local governmental entities, certain nonprofit organizations, and Federally-recognized Indian Tribes provided in the Protecting Nonprofits from Catastrophic Cash Flow Strain Act of 2020 (“Protecting Nonprofits Act”), Public Law (Pub. L.) 116-151 which amends Section 903(i) of the Social Security Act (SSA) (42 U.S.C. § 1103(i)). Section 903(i), SSA, was created by Section 2103 of the CARES Act (Pub. L. 116-136).