La. Stat. tit. 39 § 100.41
It is the intent of the legislature to provide economic support to Louisiana political subdivisions and businesses for costs incurred for and continued response to the Coronavirus disease (COVID-19) pandemic from federal funds provided pursuant to Section 5001 of the CARES Act, which created the Coronavirus Relief Fund from which the state received over one billion eight hundred million dollars (CARES Act), of which the state's portion is over nine hundred ninety-one million dollars. The state desires to use a portion of the remaining portion of the CARES fund monies in the amount of five hundred eleven million one hundred seventy-eight thousand seven hundred four dollars for economic support through the Coronavirus Local Recovery Allocation Program for local government units to be administered by the division of administration and the Governor's Office of Homeland Security and Emergency Preparedness. The state further desires to use a portion of the CARES fund monies in the amount of three hundred million dollars for the Louisiana Main Street Recovery Program for economic support for eligible businesses to be administered by the state treasurer, all as established in this Subpart. The State further desires to use a total of fifty million dollars, of which twenty-five million dollars shall come from the Coronavirus Local Recovery Allocation Fund and twenty-five million dollars shall come from the Louisiana Main Street Recovery Fund, for the funding of a one-time hazard pay rebate for essential critical infrastructure workers.
La. R.S. § 39:100.41