Some states are making plans to spend billions of dollars from President Joe Biden’s pandemic relief act, though the money has yet to arrive. A law signed by Biden earlier this year contains $350 billion of flexible aid for state and local governments. Some states already are planning to use part of it to prop up their depleted unemployment accounts, expand high-speed internet or provide aid to schools and businesses. The first installment is expected to arrive soon. But some states are waiting to develop spending plans until the Treasury Department provides more guidance on using the money.