The ARRA is a combination of tax relief, which makes up a majority of the $787 billion in the act, and direct spending on various programs.

$288 Billion
Tax Relief

$144 Billion
State and Local Fiscal Relief

$111 Billion
Infrastructure and Science

$81 Billion
Protecting the Vulnerable

$59 Billion
Health Care

$53 Billion
Education and Training

$43 Billion
Energy

$8 Billion
Other

Source: Recovery.gov