COVID-19 CARES Act
The Coronavirus Aid, Relief and Economic Security Act (CARES Act) established the Coronavirus Relief Fund to provide ready funding to address unforeseen financial needs and risks created by the COVID-19 public health emergency.
The CARES Act provides that payments from the Fund may only be used to cover expenditures that:
- are necessary costs incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19);
- were not accounted for in the budget most recently approved as of March 27, 2020 for the State;
- were incurred during the period that begins on March 1, 2020 and ends on December 30, 2020.
These may include expenditures incurred to allow the State to respond directly to the emergency, such as by addressing medical or public health needs, as well as expenditures incurred to respond to second-order effects of the emergency, such as by providing economic support to those suffering from employment of business interruptions due to COVID-19 related business closures.
Examples of Ineligible Expenditures
The following list of examples are costs that would not be eligible for reimbursement from the Fund.
- Expenses for the State share of Medicaid.
- Damages covered by insurance.
- Payroll or benefit expenses for employees whose work duties are not substantially dedicated to mitigating or responding to the COVID-10 public health emergency.
- Expenses that have been or will be reimbursed under any federal program, such as by the reimbursement by the federal government pursuant to the CARES Act of contributions by States to State unemployment funds.
- Reimbursement to donors for donated items or services.
- Workforce bonuses other than hazard pay or overtime.
- Severance pay.
- Legal Settlements.
For additional information on ineligible expenditures and a list of Frequently Asked Questions/Answers, please visit the U.S. Department of the Treasury website at:
Please use the links for State Agencies or Cities/Counties to find information, forms and instructions for filing reimbursement requests or requesting approval for purchases or grant proposals.