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Tax Cuts and the American Rescue Plan Act The state of West Virginia is eligible for $1.23 billion in aid under the American Rescue Plan Act (ARPA), with local governments receiving another $840 million, an amount equivalent to $1,155 per West Virginia resident.[58] This compares quite favorably to the states actual and projected revenue declines for fiscal years 2020 and 2021, which are projected to come in a combined $228 million lower than the state would have collected with flat-line FY 2019 revenues.[59] The state-level Fiscal Recovery Funds, however, come with a restriction

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