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The American Rescue Plan-Elementary and Secondary School Emergency Relief Fund (ARP-ESSER) distributed $122 billion to states in an effort to support academic and socio-emotional recovery from the COVID-19 pandemic. This study uses interview data with district leaders (n=18) from eight districts in one mid-size Northeastern state to better understand how leaders understood the ARP-ESSER funding opportunity, the extent to which they used it to change school and district practices, and how they are planning for the end ARP-ESSER funding.