icacls, insert usename from a text file

icacls.exe \\49test-DATA\Backups$\staff\$_\Backups /grant 'test\$_:(OI)(CI)(M)'
icacls.exe \\49test-DATA\Users$\staff\$_\Data /grant 'test\$_:(OI)(CI)(M)'


I'm using this in the script below to assign permissions to a folder.  I don't have great knowledge of PS or scripting but I'm learning. I wrote out all the individual lines so i can understand. I used the $_ variable in the new-item expression to pull usernames from a text file. This parts works and the folders are created for the user in the txt file.
It doesn't work in the icacls line. I would like it to pull from the same exact txt file I used to create the folders.

Get-Content .\users.txt | ForEach-Object {
new-item \\49test-DATA\Backups$\staff\$_\Backups -itemtype directory
new-item \\49test-DATA\Users$\staff\$_\Data\Desktop -itemtype directory
new-item \\49test-DATA\Users$\staff\$_\Data\Favorites -itemtype directory
new-item \\49test-DATA\Users$\staff\$_\Data\Documents -itemtype directory
new-item \\49test-DATA\Users$\staff\$_\Data\Music -itemtype directory
new-item \\49test-DATA\Users$\staff\$_\Data\Pictures -itemtype directory
new-item \\49test-DATA\Users$\staff\$_\Data\Videos -itemtype directory
icacls.exe \\49test-DATA\Backups$\staff\$_\Backups /grant 'test\$_:(OI)(CI)(M)'
icacls.exe \\49test-DATA\Users$\staff\$_\Data /grant 'test\$_:(OI)(CI)(M)'