The American Rescue Plan Act of 2021 is a comprehensive $1.9 trillion COVID-19 relief and economic stimulus package signed into law by President Joe Biden on March 11, 2021. Enacted through the budget reconciliation process by the Democratic-controlled 117th United States Congress, it represents one of the largest relief packages in U.S. history. The legislation provides direct stimulus checks of up to $1,400 per person, enhanced unemployment benefits, funding for vaccine distribution and testing, support for small businesses, aid to state and local governments, and resources for schools and healthcare providers. Key provisions include $350 billion for state, local, and tribal governments; $130 billion for K-12 schools; expansions to the Child Tax Credit and Earned Income Tax Credit; and funding for rental assistance, nutrition programs, and broadband access. The Act builds upon prior relief measures like the CARES Act of 2020 and aims to accelerate economic recovery, reduce poverty, and mitigate health crises. Implementation involved coordination across federal agencies including the Treasury Department and Department of Health and Human Services. Critics argued it was overly expansive and contributed to inflation, while supporters highlighted its role in preventing deeper economic downturns and aiding vulnerable populations.