What are the eligibility differences between CRF and ARP funding?

As stated in Question 6 of the Treasury’s FAQs,[1]  “[g]enerally, funding uses eligible under CRF as a response to the direct public health impacts of COVID-19 will continue to be eligible under CSFRF/CLFRF, with the following two exceptions: (1) the standard for eligibility of public health and safety payrolls has been updated; and (2) expenses related to the issuance of tax-anticipation notes are not an eligible funding use.”