Section 104A of the Community Development Banking and Financial Institutions Act of 1994, which was added by the Consolidated Appropriations Act, 2021, establishes the Emergency Capital Investment Program to support capital investments in low- and moderate-income community financial institutions.  The program is available to eligible minority depository institutions and community development financial institutions that are: (1) insured depository institutions; (2) bank holding companies; (3) savings and loan holding companies; or (4) federally insured credit unions.  Under section 104A, the Secretary of the Treasury is required to issue rules setting restrictions on executive compensation, share buybacks, and dividend payments for recipients of capital investments under the program.  This interim final rule establishes these restrictions.