Coronavirus Relief Fund Expansion Act of 2020
A BILL
To expand the permissible uses of amounts provided under the Coronavirus Relief Fund.
2. Use of amounts provided under the Coronavirus Relief Fund
“(d) Use of funds—A State, Tribal government, and unit of local government shall use the funds provided under a payment made under this section to—
“(1) cover only those costs of the State, Tribal government, or unit of local government that—
“(A) are necessary expenditures incurred due to the public health emergency with respect to the coronavirus disease 2019 (COVID–19);
“(B) were not accounted for in the budget most recently approved as of the date of enactment of this section for the State or government; and
“(C) were incurred during the period that begins on January 31, 2020, and ends on December 31, 2021; or
“(2) replace lost, delayed, or decreased revenues for emergency services organizations, stemming from the public health emergency with respect to the coronavirus disease (COVID–19).”
“(6) Emergency services organization—The term “emergency services organization” means an organization described in section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code that—
“(A) is organized and operated to provide firefighting or emergency medical services for persons in the State, Tribal government, or unit of local government, as the case may be, and
“(B) is required (by written agreement) by the State, Tribal government, or unit of local government to furnish firefighting or emergency medical services in such State, Tribal government, or unit of local government.”