Doug Howgate, executive vice president of the Massachusetts Taxpayers Foundation, said he thinks the state is right to take a careful approach with its federal aid and that it’s important legislators consider how the American Rescue Plan’s additional funding, such as for education and child care, will be used. “You don’t want to make decisions in a vacuum with the $4.5 billion,” Howgate said, “without thinking through where all those other resources are going as well.”