The U.S. Department of Education has released guidance that addresses maintenance of effort requirements among the COVID-19 recovery laws that include education stabilization funds. The following link will take you to the updated information from the U.S. Department of Education:
 
This guidance document includes the following: 
- A chart outlining the
     main similarities and differences between the MOE requirements in the Coronavirus
     Aid, Relief, and Economic Security Act (CARES Act), the Coronavirus
     Response and Relief Supplemental Appropriations Act, 2021 (CRRSA Act),
     and the American Rescue Plan Act of 2021 (ARP Act).
 - Frequently asked
     questions about the MOE requirements and the process for States to request
     an waiver under section 2004(a) of the ARP Act. The Department's approach
     to waiver requests will be rooted in consideration of the impact on
     students. The purpose of ESSER I, ESSER II, GEER I, GEER II, ARP ESSER,
     and Emergency Assistance to Non-Public Schools (EANS) Program funds is to
     expand resources for K-12 and postsecondary schools and students, not to
     replace existing State commitments to K-12 and postsecondary education. 
 - An MOE worksheet
     describing how to calculate MOE under the CARES Act, the CRRSA Act, and
     the ARP Act. 
 - The MOE submission form
     that each State must use to report MOE data for the CARES Act, the CRRSA
     Act, and the ARP Act. 
 - The MOE request form
     that a State must use when requesting a waiver of the MOE requirements. 
 
It is anticipated that the Department will also release additional guidance on the new State and local educational agency (LEA) maintenance of
equity requirements in section 2004(b) and (c) of the ARP Act in the near future.