Miss. Code Ann. § 65-1-141.3

There is created in the State Treasury a special fund to be designated as the “ARPA-MDOT Maintenance Project Fund,” which shall consist of funds made available by the Legislature in any manner and funds from any other source designated for deposit into such fund. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any investment earnings or interest earned on amounts in the fund shall be deposited to the credit of the fund. Monies in the fund shall be used by the Department of Transportation for eligible Surface Transportation maintenance projects included in the Maintenance Program of the Three-Year Plan as adopted by, amended by, or reissued by the Mississippi Transportation Commission under the authority of Section 65-1-141 . The Department of Transportation may escalate its budget upon receiving Coronavirus State Fiscal Recovery Funds and expend such funds in accordance with rules and regulations of the Department of Finance and Administration in a manner consistent with the escalation of federal funds.

The Department of Transportation shall determine if a project is eligible based upon Section 602 of the federal Social Security Act as added by Section 9901 of the federal American Rescue Plan Act of 2021 (ARPA) and its implementing guidelines, guidance, rules, regulations and/or other criteria, as may be amended or supplemented from time to time, by the United States Department of the Treasury, including, but not limited to, Federal Register Volume 88, Issue 181, September 20, 2023, which allows for Surface Transportation projects.