Federal Advocacy

ARPA Revenue Replacement Calculator

Photo of computer monitor with Excel Spreadsheet.

GFOA prepared an Excel template to assist with revenue reduction calculations required by the American Rescue Plan Act of 2021 (ARPA). For more information on the calculator, please contact staff in GFOA's Federal Liaison Center.

Note: This is an unofficial calculator for illustrative purposes and designed to assist members with their calculations. Inputs are consistent with the 2006 Census of Governments Classification Manual and all governments’ calculations may be subject to US Treasury audit.

Updated 1/19/2022

Change Log:

  • Update on 1/19/2022 was necessary based on latest Treasury guidance to include utility revenue as part of the base calculation, an option for calculating revenue loss with fiscal year or calendar year, and change the default growth rate to 5.2%.
  • Update on 10/25/2021 was necessary based on latest Treasury guidance to include “Liquor Store Revenue” as “Tax Revenue” and include in Base Revenue calculation.

  • Publication date: January 2022