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• Congress' passage of tax credits to repurpose empty office buildings and <br />upgrading facilities in older buildings to make them energy efficient <br />Oppose <br />• Any unfunded mandates including: <br />o Efforts to require local governments to employ a unified financial reporting <br />system <br />This would require local governments to reformat and upgrade their <br />financial reporting systems making it easier for federal government <br />financial reporting at a significant expense to local governments <br />• Any effort to claw -back allocated but not appropriated American Rescue Plan Act <br />(ARPA) funds <br />