But like many Republican officials, Ms. Noem has found it hard to say no to her state’s share of the $1.9 trillion pandemic relief aid that Democrats passed along party lines in March.

Ms. Noem explained to fellow legislators how critical those federal funds were to South Dakota and outlined how she would use some of the nearly $1 billion slated for her state to invest in local water projects, make housing more affordable and build new day care centers. For those questioning her choice to take the money, Ms. Noem, who has opposed Covid restrictions including shutdowns and mask mandates, said any pandemic-relief funds she rejected would have just gone to other states.

“It would be spent somewhere other than South Dakota,” Ms. Noem said. “The debt would still be incurred by the country, and our people would still suffer the consequences of that spending.” No state has declined the relief money, and if they had it would go back to the Treasury Department, not to other states.