The American Recovery and Reinvestment Act (ARRA) was signed into law by President Obama on Tuesday, February 17, 2009. It is the broadest and largest funding package in American history. The intent of the statute is to stimulate the economy both through direct spending on a range of programs and to create tax relief. Key to the stimulus is the creation of jobs to employ or reemploy workers. This document focuses on the spending provisions related to the estimated 3.5 million jobs that will be created by the statute, with a particular focus on entry level jobs that will be created, as well as opportunities to provide training and education to residents of "Making Connections" neighborhoods and other low-income communities. A list of other principles guiding the implementation of the ARRA is appended.(Contains 10 footnotes.) [This guide was prepared with the assistance from Judy Herbstman.]