An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in emergency COVID-19 response, further providing for money in account, providing for elementary and secondary school emergency relief for school districts, charter schools and cyber charter schools, for emergency relief for other educational entities, for emergency education relief to non public schools, for funding for library services and for allocation from ARPA - Elementary and Secondary School Emergency Relief - Administration, further providing for Department of Health and for use of money, providing for Pennsylvania Housing Finance Agency and establishing the Construction Cost Relief Program; in Rental and Utility Assistance Grant Program, further providing for Rental and Utility Assistance Grant Program, for department and for reallocation of grants; providing for American Rescue Plan Rental and Utility Assistance Grant Program, for Homeowners Assistance Grant Program, for Water Assistance Program and for Child Care Stabilization Program; in bonus and tax reports and returns and reports and records relating to tax collection, further providing for confidential information; in oil and gas wells, further providing for Oil and Gas Lease Fund; providing for Angel Investment Venture Capital Program and for Transportation Pilot Programs; in special funds, further providing for funding and for expiration; in additional special funds and restricted accounts, further providing for establishment of special fund and account, for use of fund and for distributions from Pennsylvania Race Horse Development Fund and providing for Opioid Settlement Restricted Account; providing for 2021-2022 budget implementation and for 2021-2022 restrictions on appropriations for funds and accounts; in general budget implementation, further providing for Department of Education, for Department of General Services, for Pennsylvania Gaming Control Board, for Department of Labor and Industry, further providing for Department of Human Services, providing for State employees' Retirement System, further providing for Multimodal Transportation Fund and providing for Public Transportation Trust Fund; in school district debt refinancing bonds, further providing for sinking fund charges for school building projects; in 2020-2021 restrictions on appropriations for funds and accounts, further providing for fund transfers; and making related repeals.