The U.S. Department of Education (Department) establishes requirements for the American Rescue Plan Emergency Assistance to Non- Public Schools (ARP EANS) program under the American Rescue Plan Act of 2021 (ARP Act). This document is intended to clarify the requirements applicable to the ARP EANS program, including the requirement to provide services or assistance to non-public schools that enroll a significant percentage of students from low-income families and are most impacted by the novel Coronavirus Disease 2019 (COVID-19) emergency.