If a state, territory and the District of Columbia has previously deposited its CRF into its unemployment account, may those funds be used for the $100 add-on to provide a $400 supplemental lost wages payment?

No, once the CRF is deposited into the state’s, territory’s or the District of Columbia’s unemployment account, the funds become subject to the withdrawal standard set forth in Section 3304(a)(4) of the Federal Unemployment Tax Act (FUTA) (26 U.S.C. 3304(a)(4)) and Section 503(a)(5) of the Social Security Act (SSA) (42 U.S.C. 503(a)(5)). The state, territory and the District of Columbia cannot use these funds to pay the additional $100 benefit on top of the $300 Federal supplemental lost wages payment.