The Federal Communications Commission has adopted a Report and Order to address diverting 911 fees by states and jurisdictions for purposes other than 911. The FCC’s 911 Fee Diversion Report and Order clarifies what constitutes 911 fee diversion, establishes an administrative process to provide guidance on fee diversion issues, and codifies statutory obligations and restrictions on states and taxing jurisdictions, including those that engage in 911 fee diversion as defined by the FCC.