As part of both the 2020 Coronavirus Aid, Relief, and Economic Security Act (CARES) and the recently passed 2021 Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA), the U.S. Department of Education (USED) made available almost $4.2 billion for the Governor's Emergency Education Relief Fund (GEER). Governors across the nation have the opportunity to be strategic with their use of GEER funds to support education in the wake of the COVID-19 pandemic. It is important to note that the second round of GEER funds have been split into two: GEER II funds, which do not require governors to reapply or submit new proposals to the USED, and Emergency Assistance for Non-Public Schools (EANS), a new program that will require a plan be submitted to and approved by USED ($2.75 billion) to access support for private schools. This brief focuses on GEER and GEER II funds. It begins by describing the challenge behind determining how to best use GEER allocation. As part of the solution to this challenge, it shares fives ideas governors should consider for targeted funding that can help students, families, and educators in their state respond to and recover from continued effects of COVID-19. [For the 2020 report, see ED609279.]