Tallying Federal Funding for COVID-19: In Brief

Changes from July 13, 2020 to October 15, 2021

This page shows textual changes in the document between the two versions indicated in the dates above. Textual matter removed in the later version is indicated with ~~red strikethrough~~ and textual matter added in the later version is indicated with blue.

Tallying Federal Funding for COVID-19: In Brief ~~July 13, 2020~~
~~Four~~ October 15, 2021 Six pieces of legislation have been enacted as of the date of publication that included federal pieces of legislation have been enacted as of the date of publication that included federal
funding for response to and recovery from the Coronavirus Disease 2019 (COVID-19)funding for response to and recovery from the Coronavirus Disease 2019 (COVID-19) pandemic: pandemic:
William L. Painter
Specialist in Homeland Specialist in Homeland
 H.R. 6074  H.R. 6074 (116th Congress), the Coronavirus Preparedness and Response Supplemental, the Coronavirus Preparedness and Response Supplemental ~~Appropriations~~
Security and Security and
Appropriations Act, 2020, signed into law as P.L. 116-123 on March 6, 2020. Act, 2020, signed into law as P.L. 116-123 on March 6, 2020.
Appropriations Appropriations
 

H.R. 6201 H.R. 6201 (116th Congress), the Families First Coronavirus Response Act, signed into , the Families First Coronavirus Response Act, signed into law as P.L. 116-law as P.L. 116-
127 on March 18, 2020. Division A is the Second Coronavirus 127 on March 18, 2020. Division A is the Second Coronavirus ~~Preparedness and~~

Preparedness and Response Supplemental Appropriations Act, 2020Response Supplemental Appropriations Act, 2020 . .
 H.R. 748  H.R. 748 (116th Congress), the Coronavirus Aid, Relief, and Economic Security Act, or the CARES Act, , the Coronavirus Aid, Relief, and Economic Security Act, or the CARES Act, signed into law as signed into law as
P.L. 116-136P.L. 116-136 on March 27, 2020. Division B is Emergency Appropriations for Coronavirus Health on March 27, 2020. Division B is Emergency Appropriations for Coronavirus Health
Response and Agency Operations. Response and Agency Operations.
 H.R. 266  H.R. 266 (116th Congress), the Paycheck Protection Program and Health Care Enhancement Act, signed , the Paycheck Protection Program and Health Care Enhancement Act, signed into law as P.L. into law as P.L.
116-139116-139 on April 24, 2020. Division B is Additional Emergency Appropriations for Coronavirus Responseon April 24, 2020. Division B is Additional Emergency Appropriations for Coronavirus Response.  H.R. 113 (116th Congress), the Consolidated Appropriations Act 2021, signed into law as P.L. 116-260 on December 27, 2020. Divisions M and N are the Coronavirus Response and Relief Supplemental Appropriations Act and Additional Coronavirus Response and Relief, respectively.  H.R. 1319 (117th Congress), the American Rescue Plan Act, or ARPA, signed into law as P.L. 117-2 on March 11, 2021. Five of the six above-listed laws.
~~Three of the four above-listed laws are consolidated measures which~~ include both discretionary spending, through include both discretionary spending, through
supplemental appropriations, and direct spending, through changes to statutory programs. This brief report explains the supplemental appropriations, and direct spending, through changes to statutory programs. This brief report explains the
difference and provides a frame of reference for understanding what has been provided by Congress thus far. difference and provides a frame of reference for understanding what has been provided by Congress thus far.
The report does not track the execution of these programs, or the spending of the resources provided; neither does it The report does not track the execution of these programs, or the spending of the resources provided; neither does it
illuminate aid allocations by state or locality. illuminate aid allocations by state or locality.
This report will be This report will be ~~updated as needed~~not be updated unless additional COVID-19-specific spending legislation is enacted. .

Congressional Research Service Congressional Research Service

Tallying Federal Funding for COVID-19: In Brief

Introduction
~~Four~~Six pieces of legislation have been enacted that included federal funding for response to and pieces of legislation have been enacted that included federal funding for response to and
recovery from the Coronavirus Disease 2019 (COVID-19) pandemic, as of the date of recovery from the Coronavirus Disease 2019 (COVID-19) pandemic, as of the date of
publication. publication.
~~Three~~Five of the of the ~~four~~six enacted funding measures enacted funding measures ~~are consolidated in their structure, including~~include both both
discretionary spending through supplemental appropriations and direct spending through changes discretionary spending through supplemental appropriations and direct spending through changes
to statutory programs.to statutory programs.1 This brief report explains the difference between these types of spending This brief report explains the difference between these types of spending
and provides a frame of and provides a frame of reference for understanding what resources have been provided by reference for understanding what resources have been provided by
Congress thus far. Congress thus far.
This report does not track the execution of COVID-19 relief or recovery programs, or the This report does not track the execution of COVID-19 relief or recovery programs, or the
spending of the resources provided. spending of the resources provided. ~~Additionally~~Additional y, it does not address the use , it does not address the use ~~of pre-COVID-19~~
~~funding by the executive branch~~by the executive branch of funding enacted pre-pandemic to respond to the pandemic or describe aid to respond to the pandemic or describe aid ~~allocations~~al ocations by by state or state or
locality. locality.
Legislative Summary of Measures with COVID-19
Supplemental Funding
The Coronavirus Preparedness and Response Supplemental
Appropriations Act, 2020 (H.R. 6074, 116th Congress)
H.R. 6074 was introduced by House Appropriations Committee Chair Nita Lowey on March 4, H.R. 6074 was introduced by House Appropriations Committee Chair Nita Lowey on March 4,
2020. That day, the 2020. That day, the ~~bill~~ bil was considered under a motion to suspend the rules and pass the was considered under a motion to suspend the rules and pass the ~~bill,~~
bil , which was agreed to by a vote of 415-2.which was agreed to by a vote of 415-2.12 The measure was laid before the Senate by unanimous The measure was laid before the Senate by unanimous
consent on March 5, 2020. After a proposed amendment was tabled, the measure passed by a vote consent on March 5, 2020. After a proposed amendment was tabled, the measure passed by a vote
of 96-1.of 96-1.23
The The ~~bill~~ bil was signed into law as P.L. 116-123 on March 6, 2020. Division Awas signed into law as P.L. 116-123 on March 6, 2020. Division A is the supplemental is the supplemental
appropriations measure, and Division B is the “Telehealth Services During Certain Emergency appropriations measure, and Division B is the “Telehealth Services During Certain Emergency
Periods Act of 2020.” Periods Act of 2020.”
The Families First Coronavirus Response Act (H.R. 6201, 116th
Congress)
H.R. 6201 was introduced by House Appropriations Committee Chair Nita Lowey on March 11, H.R. 6201 was introduced by House Appropriations Committee Chair Nita Lowey on March 11,
2020. The legislation was considered under a motion to suspend the rules and pass the 2020. The legislation was considered under a motion to suspend the rules and pass the ~~bill~~ bil on on
March 14, 2020, which was agreed to by a vote of 363-40 with one Member voting present.March 14, 2020, which was agreed to by a vote of 363-40 with one Member voting present.34 The The
measure was laid before the Senate by unanimous consent on March 18, 2020, and after the measure was laid before the Senate by unanimous consent on March 18, 2020, and after the
Senate did not agree to three amendments, the bill passed the Senate by a vote of 90-8.Senate did not agree to three amendments, the bill passed the Senate by a vote of 90-8.4

~~1 House Roll no. 86.~~
~~2 Senate Record Vote Number 66.~~
~~3 House Roll no. 102.~~
45 1 T he one exception being P.L. 117-2, which includes only direct spending, and no discretionary appropriations. 2 House Roll no. 86. 3 Senate Record Vote Number 66. 4 House Roll no. 102. 5 Senate Record Vote Number 75. Senate Record Vote Number 75.
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Tallying Federal Funding for COVID-19: In Brief

The The ~~bill~~ bil was signed into law as P.L. 116-127 on March 18, 2020. Division A is the “Second was signed into law as P.L. 116-127 on March 18, 2020. Division A is the “Second
Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020.” Divisions B Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020.” Divisions B
through G: through G:
 expanded food and nutrition programs of the Department of Agriculture;  expanded food and nutrition programs of the Department of Agriculture;
 expanded emergency family and medical leave;  expanded emergency family and medical leave;
 supported state unemployment insurance programs;  supported state unemployment insurance programs;
 provided for access to COVID-19 testing with no cost to the individual;  provided for access to COVID-19 testing with no cost to the individual;
 required certain employers to provide paid sick leave for workers unable to work  required certain employers to provide paid sick leave for workers unable to work
due to COVID-19; and due to COVID-19; and
 provided tax credits to employers for paid sick and paid family medical leave.  provided tax credits to employers for paid sick and paid family medical leave.
The Coronavirus Aid, Relief, and Economic Security Act (CARES
Act) (H.R. 748, 116th Congress)
H.R. 748 was first passed by the House on July 17, 2019, under suspension of the rules, as a tax H.R. 748 was first passed by the House on July 17, 2019, under suspension of the rules, as a tax
measure unrelated to COVID-19. The measure unrelated to COVID-19. The ~~bill~~ bil was placed on the Senate Legislative Calendar on July was placed on the Senate Legislative Calendar on July
22, 2019, but the Senate did not act on the original legislation.22, 2019, but the Senate did not act on the original legislation. It is not unusual for such unrelated It is not unusual for such unrelated
legislationlegislation to be used as a “to be used as a “~~shell~~shel ” or “vehicle” to facilitate the passage of a more timely piece of ” or “vehicle” to facilitate the passage of a more timely piece of
legislationlegislation, but these actions were not taken in specific anticipation of using the bil in this manner. .
The majority attempted to proceed to consideration of H.R. 748 on March 20, 2020, but was The majority attempted to proceed to consideration of H.R. 748 on March 20, 2020, but was
unable to do so until unanimous consent was granted on March 25. The unable to do so until unanimous consent was granted on March 25. The ~~bill~~ bil was laid before the was laid before the
Senate and an amendment in the nature of a substitute replaced the original text with that of the Senate and an amendment in the nature of a substitute replaced the original text with that of the
“Coronavirus Aid, Relief, and Economic Security Act” (CARES Act). The Senate considered but “Coronavirus Aid, Relief, and Economic Security Act” (CARES Act). The Senate considered but
did not agree to two other amendments, and passed the did not agree to two other amendments, and passed the ~~bill~~ bil by a vote of 96-0.by a vote of 96-0.56 The House passed The House passed
the the ~~bill~~ bil with the Senate amendment on a voice vote on March 27, 2020. The with the Senate amendment on a voice vote on March 27, 2020. The ~~bill~~ bil was signed into was signed into
law as P.L. 116-136 on March 27, 2020. law as P.L. 116-136 on March 27, 2020.
Division A contained numerous measures, including: Division A contained numerous measures, including:
  Aa title which authorized the Paycheck Protection Program; title which authorized the Paycheck Protection Program;
  Aa title which authorized pandemic unemployment assistance for certain workers title which authorized pandemic unemployment assistance for certain workers
and other unemployment assistance measures and other unemployment assistance measures ~~and authorized~~, rebates rebates, and other and other
policy changes to help individualspolicy changes to help individuals and businesses deal with economic hardships; and businesses deal with economic hardships;
  Aa title to support the U.S. health care system, title to support the U.S. health care system, ~~including addressing~~which addressed a range of a range of
~~education issues, labor issues~~issues related to education, labor, health policy, Medicare, Medicaid, public health, , health policy, Medicare, Medicaid, public health,
and over-the-counter drugs; and over-the-counter drugs;
  Aa title to promote economic stabilization and assistance to certain distressed title to promote economic stabilization and assistance to certain distressed
sectors of the economy; and sectors of the economy; and
  Aa title to provide coronavirus relief funding to states. title to provide coronavirus relief funding to states.
Division B is a supplemental appropriations measure: Division B is a supplemental appropriations measure: “Emergency Appropriations for Emergency Appropriations for
Coronavirus Coronavirus Health Response and Agency OperationsHealth Response and Agency Operations.”

5. 6 Senate Record Vote Number 80. Senate Record Vote Number 80.
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Tallying Federal Funding for COVID-19: In Brief

The Paycheck Protection Program and Health Care Enhancement
Act (H.R. 266, 116th Congress)
The House first passed H.R. 266 on January 11, 2019, as an FY2020 annual appropriations The House first passed H.R. 266 on January 11, 2019, as an FY2020 annual appropriations
measure unrelated to COVID-19. The measure unrelated to COVID-19. The ~~bill~~ bil was placed on the Senate Legislative Calendar on was placed on the Senate Legislative Calendar on
January 15, 2019, but the Senate did not act on the original legislation, as FY2020 annual January 15, 2019, but the Senate did not act on the original legislation, as FY2020 annual
appropriations were resolved through a consolidated appropriations appropriations were resolved through a consolidated appropriations ~~bill~~bil . Thus H.R. 266 was . Thus H.R. 266 was
~~available~~ available to be repurposed as a vehicle for COVID-related purposes, as H.R. 748 had been.to be repurposed as a vehicle for COVID-related purposes, as H.R. 748 had been.
The Senate agreed to take up the measure on April 21, 2020. The The Senate agreed to take up the measure on April 21, 2020. The ~~bill~~ bil was laid before the Senate was laid before the Senate
by unanimous consent and an amendment in the nature of a substitute replaced the original text by unanimous consent and an amendment in the nature of a substitute replaced the original text
with that of the “Paycheck Protection Program and Health Care Enhancement Act.” The Senate with that of the “Paycheck Protection Program and Health Care Enhancement Act.” The Senate
passed the passed the ~~bill~~ bil the same day by voice vote. the same day by voice vote.
The House of Representatives took up the amended The House of Representatives took up the amended ~~bill~~ bil on Aprilon April 23, 2020, suspending the rules 23, 2020, suspending the rules
and passing it by a vote of 388-5, with one Member voting present. The and passing it by a vote of 388-5, with one Member voting present. The ~~bill~~ bil was signed into law was signed into law
as P.L. 116-139 on April 24, 2020. as P.L. 116-139 on April 24, 2020.
Division A of P.L. 116-139 Division A of P.L. 116-139 ~~is legislation to modify and extend~~modified and extended a series of a series of ~~small~~ smal business business
programs, including the Paycheck Protection Program and the programs, including the Paycheck Protection Program and the ~~Small~~ Smal Business Administration’s Business Administration’s
Economic Injury Disaster Loans. Division B is separately titled Economic Injury Disaster Loans. Division B is separately titled “Additional Emergency Additional Emergency
Appropriations for Coronavirus ResponseAppropriations for Coronavirus Response, and included~~,” and includes~~ funding for initiatives through the funding for initiatives through the
Public Health and Social Public Health and Social Services Emergency Fund and the Services Emergency Fund and the ~~Small~~ Smal Business Administration. The Consolidated Appropriations Act, 2021 (H.R. 113, 116th Congress) The House first passed H.R. 113 on January 10, 2019, as an international affairs bil unrelated to the COVID-19 pandemic. The bil was reported from the Senate Committee on Foreign Relations with an amendment on December 17, 2019, and passed with an amendment by unanimous consent on January 15, 2020. The House repurposed the Senate-passed version of the bil , adding multiple divisions of appropriations language on December 21, 2020, doing so in two parts: the first encompassing four annual appropriations measures, and the second encompassing the other eight, as wel as supplemental COVID-19 response and relief appropriations and multiple other measures. The first passed 327-85, and the second 359-53. The Senate passed the consolidated bil by a vote of 92-6, and it was signed into law as P.L. 116-260 on December 27, 2020. Division M of P.L. 117-2 is the Coronavirus Response and Relief Supplemental Appropriations Act, 2021, and Division N is Additional Coronavirus Response and Relief . The American Rescue Plan Act (H.R. 1319, 117th Congress) The American Rescue Plan Act was reported out of the House Committee on the Budget on February 24, 2021. The House took up the bil on the evening of February 26, 2021, and passed it in the early hours of February 27, 2021, by a vote of 219-212. The Senate took up the bil on March 4, 2021, passing it with an amendment on March 6 by a vote of 50-49, returning it to the House. The House voted to concur in the Senate amendment on March 10, 2021, and the bil was signed into law as P.L. 117-2 on March 11, 2021. Congressional Research Service 6 Tallying Federal Funding for COVID-19: In Brief ~~Business Administration.~~
Tallying the Resources Provided
CRS is frequently posed two general types of questions regarding the scope of funding measures: CRS is frequently posed two general types of questions regarding the scope of funding measures:
 What has Congress provided?  What has Congress provided?
 What has been spent?  What has been spent?
These are distinct questions, and the authoritative answers for them come from different sources. These are distinct questions, and the authoritative answers for them come from different sources.
Tallying Congressional Action
Congress provides budget authority—permission to spend money from the Treasury—to the rest Congress provides budget authority—permission to spend money from the Treasury—to the rest
of government in two types of measures: in appropriations acts and in what some term of government in two types of measures: in appropriations acts and in what some term
“authorizing” or “substantive” legislation. The “authorizing” or “substantive” legislation. The ~~four~~six measures examined in this report are measures examined in this report are
consolidated measures which include aspects of both types, and provide a mix of discretionary consolidated measures which include aspects of both types, and provide a mix of discretionary
budget authority and direct spending. budget authority and direct spending.
According to the Government Accountability Office (GAO), discretionary spending stems from According to the Government Accountability Office (GAO), discretionary spending stems from
“budget authority provided in and controlled by appropriations acts”“budget authority provided in and controlled by appropriations acts”67 and direct spending is its and direct spending is its
opposite: it stems from “an appropriation or other budget authority made available to agencies in opposite: it stems from “an appropriation or other budget authority made available to agencies in
an act other than an appropriation act.”an act other than an appropriation act.”78 Discretionary budget authority is most often reflected in Discretionary budget authority is most often reflected in
a direct fashion: a particular amount with a particularly defined term of availabilitya direct fashion: a particular amount with a particularly defined term of availability for the for the
recipient to commit to the use of those funds (to “obligate” them).recipient to commit to the use of those funds (to “obligate” them).89 Direct spending may be ~~Direct spending may be~~

~~6 U.S. Government Accountability Office, A Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP,~~
~~September 2005, p. 46, https://www.gao.gov/products/GAO-05-734SP.~~
~~7 Ibid., p. 45.~~
~~8 Sometimes that term of availability is until the resources are expended.~~
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directly reflected, but more often it is the result of changes in statute that involve existing legal directly reflected, but more often it is the result of changes in statute that involve existing legal
obligations for the government to conduct an activity, provide a service, or pay a benefit. Thus, it obligations for the government to conduct an activity, provide a service, or pay a benefit. Thus, it
takes a certain level of expert analysis to project how much more (or less) spending over an takes a certain level of expert analysis to project how much more (or less) spending over an
extended time may result from a particular change. extended time may result from a particular change.
The Congressional Budget Office (CBO) is the primary congressional source for such The Congressional Budget Office (CBO) is the primary congressional source for such
projections. Other assessments of these amounts are projections. Other assessments of these amounts are ~~determined~~conducted by the Office of Management by the Office of Management
and Budget, and at times the GAO or other oversight bodies, such as inspectors generaland Budget, and at times the GAO or other oversight bodies, such as inspectors general or, special special
~~panels~~ panels, and review boards. and review boards.
Congressional Budget Office Projections
CBO cost estimates are the standard Congress uses to assess the net cost of legislation. CBO’s CBO cost estimates are the standard Congress uses to assess the net cost of legislation. CBO’s
cost estimates include their best projections of discretionary spending and direct spending that cost estimates include their best projections of discretionary spending and direct spending that
would would ~~occur as a~~ result result offrom a given piece of legislation, as a given piece of legislation, as ~~well~~ wel as any changes to collections of as any changes to collections of
federal federal revenues. Their estimates can provide insights into two questions frequently asked by revenues. Their estimates can provide insights into two questions frequently asked by
Congress: Congress:
 What volume of resources is Congress providing in  What volume of resources is Congress providing in ~~this~~a measure? measure?
 How  How ~~will these measures~~wil a measure affect the government’s balance sheet? affect the government’s balance sheet?
What Volume of Resources is Congress Providing in These Measures?
In publicly availableIn publicly available CBO cost estimates, discretionary spending is arranged by subcommittee CBO cost estimates, discretionary spending is arranged by subcommittee
and agency. Direct spending is more loosely organized on the basis of the structure of the and agency. Direct spending is more loosely organized on the basis of the structure of the
~~legislation. This at times presents a challenge~~ 7 U.S. Government Accountability Office, A Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP, September 2005, p. 46, https://www.gao.gov/products/GAO-05-734SP. 8 Ibid., p. 45. 9 Sometimes the term of availability is until the resources are expended. Congressional Research Service 7 link to page 9 Tallying Federal Funding for COVID-19: In Brief legislation. At times, this presents a chal enge in determining how much funding a particular in determining how much funding a particular
agency or department has received in given legislation,agency or department has received in given legislation, as the direct spending element may not be as the direct spending element may not be
readily identifiable.readily identifiable. In addition, while discretionary budget authority is In addition, while discretionary budget authority is ~~generally~~general y provided in an provided in an
explicit amount in a single fiscal year, direct spending is recorded as a projected amount over a explicit amount in a single fiscal year, direct spending is recorded as a projected amount over a
~~ten~~10-year period, so multiple potential totals are possible. In part because of these -year period, so multiple potential totals are possible. In part because of these ~~challenges~~chal enges, ,
authoritative statements of “how much funding is in a authoritative statements of “how much funding is in a ~~bill”~~ bil ” when both discretionary and when both discretionary and
mandatory spending are involved may vary significantly for a single measure: different mandatory spending are involved may vary significantly for a single measure: different ~~interested~~
~~parties~~ parties may use different totals in their discussions of agency and department funding levelsmay use different totals in their discussions of agency and department funding levels –
– some may some may exclude direct spending, while others may include the first year or more of it. exclude direct spending, while others may include the first year or more of it.
Table 1 shows CBO’s estimates of both discretionary appropriations and direct spending for the shows CBO’s estimates of both discretionary appropriations and direct spending for the
~~four~~six enacted COVID-19 funding measures, enacted COVID-19 funding measures, ~~illustrating~~il ustrating how the amount of estimated budget how the amount of estimated budget
authority changes over time, resulting in different totals for what a given public law provides. authority changes over time, resulting in different totals for what a given public law provides.

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Table 1. CBO Cost Estimates of COVID-19 Relief
( (~~millions of dollars~~mil ions of dol ars of budget authority) of budget authority)

P.L. 116-123
P.L. 116-127
P.L. 116-136
P.L. 116-139
P.L. 116-20 P.L. 117-2 (FY2020) (FY2020) (FY2020) (FY2020) (FY2021) (FY2021) Total
Discretionary
7,767 7,767
2,471 2,471
330,000 330,000
162,100 162,100
~~502,338~~
~~Appropriations~~
184,300 0 686,638 Appropriations (Budget Authority) (Budget Authority)
Direct Spending

(Estimated Budget (Estimated Budget
Authority) Authority)
~~FY2020~~1st Fiscal Year
110 110
53,072 53,072
1,452,000 1,452,000
321,300 321,300
~~1,826,482~~
~~FY2020-2025~~
~~490~~
~~93,879~~
~~1,522,000~~
~~321,300~~
~~1,937,669~~
~~FY2020-2030~~72,523 1,587,786 3,486,791 10 Fiscal Years
490 490
93,919 93,919
1,486,000 1,486,000
321,300 321,300
~~1,901,709~~75,779 1,822,736 3,800,224
Public Law
Estimated

~~Estimated~~
~~Budget~~
~~Authority Total~~
~~FY2020~~ Budget Authority Total 1st Fiscal Year
7,877 7,877
55,543 55,543
1,782,000 1,782,000
483,400 483,400
~~2,328,820~~
~~FY2020-2025~~
~~8,257~~
~~96,350~~
~~1,852,000~~
~~483,400~~
~~2,440,007~~
~~FY2020-2030~~256,823 1,587,786 4,173,429 10 Fiscal Years
8,257 8,257
96,390 96,390
1,816,000 1,816,000
483,400 483,400
~~2,404,047~~260,079 1,822,736 4,486,862
Source: CBO scoring documents (seeCBO scoring documents (see Appendix for completefor complete list). list).
Notes: The CBO estimate for P.L. 116-136 was provided in bil ions,The CBO estimate for P.L. 116-136 was provided in bil ions, rather than mil ions.rather than mil ions. ~~While~~ While later CBO later CBO
documents provided a moredocuments provided a more exact total for discretionary budget authority provided in the bil , for consistency, exact total for discretionary budget authority provided in the bil , for consistency,
the previous estimatethe previous estimate was used. CRS-9 link to page 11 link to page 9 Tallying Federal Funding for COVID-19: In Brief ~~was used.~~
How Will These Measures Affect the Deficit?
Some observers prefer to consider the impact of legislation on the federal budget deficit. Those Some observers prefer to consider the impact of legislation on the federal budget deficit. Those
calculations depend on estimated outlays of federal resources, rather than the authority to make calculations depend on estimated outlays of federal resources, rather than the authority to make
those outlays (the “budget authority” discussed previously).those outlays (the “budget authority” discussed previously).910 Such calculations must take into Such calculations must take into
account not only changes in spending, but also changes in revenue flowing to the Treasury as a account not only changes in spending, but also changes in revenue flowing to the Treasury as a
result of the laws under analysis. CBO’s cost estimates noted that provisions in P.L. 116-127 and result of the laws under analysis. CBO’s cost estimates noted that provisions in P.L. 116-127 and
P.L. 116-136 would reduce federal revenue over the next P.L. 116-136 would reduce federal revenue over the next ~~ten~~10 fiscal years fiscal years.
. Table 2 includes CBO’s data on outlays and changes in revenue to provide an overview of the net includes CBO’s data on outlays and changes in revenue to provide an overview of the net
projected increase in the projected increase in the federal budget deficit as a result of these laws. As federal budget deficit as a result of these laws. As inin Table 1, these these
estimates of outlays change estimates of outlays change depending on the time frame. depending on the time frame.

9 10 Outlays are essentially the exercise of budget Outlays are essentially the exercise of budget authority over time. Budget authority is generally neededauthority over time. Budget authority is generally needed for federal for federal
agenciesagencies to set up grant programs, initiate contracting efforts for large acquisitions, and so forth, and is often provided to set up grant programs, initiate contracting efforts for large acquisitions, and so forth, and is often provided
in multi-year appropriations to accommodate the fact that outlays often occur years after the budget authority is in multi-year appropriations to accommodate the fact that outlays often occur years after the budget authority is
provided. provided.
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Table 2. CBO Estimates of COVID-19 Relief Impact on the Deficit
( (~~millions of dollars of outlays~~bil ions of dol ars) )

P.L. 116-123
P.L. 116-127
P.L. 116-136
P.L. 116-139
~~Total~~
~~Estimated~~
~~Discretionary~~
~~Appropriations~~
~~Outlay Total~~

~~FY2020~~
~~1,041~~
~~843~~
~~99,000~~
~~113,100~~
~~213,984~~
~~FY2020-2025~~
~~7,539~~
~~2,407~~
~~322,000~~
~~161,700~~
~~493,646~~
~~FY2020-2030~~
~~7,570~~
~~2,407~~
~~326,000~~
~~161,700~~
~~497,677~~
~~Estimated~~

~~Direct Spending~~
P.L. 116-260 P.L. 117-2 Total (FY2020) (FY2020) (FY2020) (FY2020) (FY2021) (FY2021) Estimated 10-Year 8 2 326 162 185 — 683 Discretionary Appropriations Outlay Total Estimated 10-Year Direct * 95 988 321 677 1,803 3,894 Spending Outlay Total Estimated 10-Year — 94 408 — 5 53 560 Decreases in Revenue Estimated 10-Year Net 8 192 1,721 483 868 1,856 5,037 ~~Total~~
~~FY2020~~
~~110~~
~~53,276~~
~~938,000~~
~~321,300~~
~~1,312,686~~
~~FY2020-2025~~
~~490~~
~~95,224~~
~~1,014,000~~
~~321,300~~
~~1,431,014~~
~~FY2020-2030~~
~~490~~
~~95,264~~
~~988,000~~
~~321,300~~
~~1,405,054~~
~~Estimated~~

~~Decreases in~~
~~Revenue~~a
~~FY2020~~
—
~~80,357~~
~~568,000~~
—
~~648,357~~
~~FY2020-2025~~
—
~~94,223~~
~~437,000~~
—
~~531,223~~
~~FY2020-2030~~
—
~~94,194~~
~~408,000~~
—
~~502,194~~
~~Estimated Net~~

Impact on the
~~Deficit~~
~~FY2020~~
~~1,151~~
~~134,476~~
~~1,605,000~~
~~434,400~~
~~2,175,027~~
~~FY2020-2025~~
~~8,029~~
~~191,854~~
~~1,773,000~~
~~483,000~~
~~2,455,883~~
~~FY2020-2030~~
~~8,060~~
~~191,865~~
~~1,721,000~~
~~483,000~~
~~2,404,925~~
Source: CBO scoring documents (see Appendix for complete list).
Notes: The CBO estimate for P.L. 116-136 was provided in bil ions, rather than mil ions. While later CBO
~~documents provided a more exact total for discretionary budget authority provided in the bil , for consistency,~~
~~the previous estimate was used.~~
a. Deficit Source: Congressional Budget Office, “The Budgetary Effects of Laws Enacted in Response to the Coronavirus Pandemic, March and April 2020,” June 2020, available at https://www.cbo.gov/system/files/2020-06/56403-CBO-covid-legislation.pdf; and Congressional Budget Office “The Budgetary Effects of Major Laws Enacted in Response to the 2020-2021 Coronavirus Pandemic, December 2020 and March 2021,” September 2021 , available at https://www.cbo.gov/system/files/2021-09/57343-Pandemic.pdf. Notes: Columns may not sum due to CBO rounding. “*” indicates a non-zero value less than $500 mil ion. While several initial estimates were provided at the scale of mil ions of dol ars, for consistency of methodology, this table draws from a pair of later CBO summaries of budgetary effects. Positive numbers in this section of the table reflect reductions in revenues.Positive numbers in this section of the table reflect reductions in revenues.
CRS-11 Tallying Federal Funding for COVID-19: In Brief Government Accountability Office (GAO) Tally
The The ~~GAO, in its recent reporting10 on~~ Government Accountability Office (GAO) has developed a number of reports on opportunities to improve the federal government’s opportunities to improve the federal government’s COVID-19 response response
~~and recovery efforts pursuant to the COVID-19 pandemic, included a total for the additional~~
~~appropriations for COVID-19 as being $2.574 trillion as of the end of May 2020,~~ and recovery efforts, as directed by Section 19010 of the CARES Act. One report from June 2021 included a total for the additional COVID-19 related appropriations as being $4.706 tril ion as of the end of May 2021, based on based on
~~information from the Department of the Treasury.11~~

~~10 This reporting was required in Sec.19010 of P.L. 116-136 (the CARES Act).~~
~~11 U.S. Government Accountability Office,~~ ~~COVID-19: Opportunities to Improve Federal Response and Recovery~~
~~Efforts, GAO-20-625, June 2020, Overview.~~
~~Congressional Research Service~~
6

~~Tallying Federal Funding for COVID-19: In Brief~~

~~This is functionally~~information from the Department of the Treasury.11 This is functional y different from the CBO different from the CBO ~~tallies~~tal ies because it is calculated on the basis of because it is calculated on the basis of
“appropriations warrants” issued by the Department of the Treasury. These warrants are issued to “appropriations warrants” issued by the Department of the Treasury. These warrants are issued to
the agencies for which funds were appropriated, establishing the amount they are the agencies for which funds were appropriated, establishing the amount they are ~~allowed~~al owed to draw to draw
from the Treasury. from the Treasury.
Pandemic Response Accountability Committee Tally
The Pandemic Response Accountability Committee (PRAC) is a special committee within the The Pandemic Response Accountability Committee (PRAC) is a special committee within the
Committee of the Council of the Inspectors General on Integrity and Efficiency (CIGIE).12 Committee of the Council of the Inspectors General on Integrity and Efficiency (CIGIE).12 ItThe PRAC was was
established by Section 15010 of the CARES Act to help prevent and detect waste, fraud, abuse, established by Section 15010 of the CARES Act to help prevent and detect waste, fraud, abuse,
and mismanagement of COVID-19 response and recovery funds, and mitigate crosscutting risks and mismanagement of COVID-19 response and recovery funds, and mitigate crosscutting risks
that cut across program and agency boundaries. As of this writing, that cut across program and agency boundaries. As of this writing, itthe PRAC is is composed of composed of 2022 inspectors inspectors
general from across the federal government. general from across the federal government.
The PRAC website (https://pandemic.oversight.gov) includes a variety of useful resources in The PRAC website (https://pandemic.oversight.gov) includes a variety of useful resources in
interpreting the resources provided by Congress. The committee’s interpreting the resources provided by Congress. The committee’s ~~first report~~homepage includes the includes the
following summary of the funding provided by Congress in the following summary of the funding provided by Congress in the ~~four~~six enacted COVID-19 funding enacted COVID-19 funding
measures: measures:
The Six Laws that Funded Pandemic Relief Programs 1. The Coronavirus Preparedness The Coronavirus Preparedness and Response Supplemental Appropriationsand Response Supplemental Appropriations Act, 2020 (Total $7.8B) 2. The Families First Coronavirus Response Act (Total $15.4B) 3. The Coronavirus Aid, Relief, and Economic Security Act, (CARES Act) (Total $2.1T) 4. Paycheck Protection Program and Health Care Enhancement Act (Total $483B) 5. The Coronavirus Response and Relief Supplemental Appropriations Act, 2021 (Total $900B) 6. The American Rescue Plan of 2021 (Total $1.9T) These rough numbers total $5.396 tril ion in the six laws that funded pandemic relief and recovery.13 ~~Act,~~
~~2020, enacted March 4, 2020, provided $8.3 billion in emergency funding for~~
~~public health measures.~~
~~ The Families First Coronavirus Response Act, enacted March 18, 2020, enhanced~~
~~unemployment benefits and required many employers to provide emergency paid~~
~~sick and family leave, among other measures.~~
~~ The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), enacted~~
~~March 27, 2020, provided $2.2 trillion in federal funding, including expanded~~
~~unemployment benefits; $150 billion in direct aid and grants for state and local~~
~~governments; $349 billion of forgivable loans for small businesses through the~~
~~Small Business Administration (SBA) Paycheck Protection Program (PPP); an~~
~~additional $500 billion as loan guarantees and equity investments into Federal~~
~~Reserve Lending Facilities to support lending to businesses, states, and local~~
~~governments; and Economic Impact Payments of up to $1,200 for eligible~~
~~taxpayers.~~
~~ The Paycheck Protection Program and Health Care Enhancement Act, enacted~~
~~April 24, 2020, increased funding for the PPP by an additional $321 billion and~~
~~provided supplemental funding for health care providers and COVID-19 testing.~~
~~Together, these four bills authorized approximately $2.4 trillion in federal spending.13~~
Footnotes within the report indicate these numbers were drawn directly from analysis of the Footnotes within the report indicate these numbers were drawn directly from analysis of the
~~legislation~~ legislation in question, while similar data presented on the PRAC’s website indicate that in question, while similar data presented on the PRAC’s website indicate that analysis analysis
was “verified through OIG and Treasury data.” was “verified through OIG and Treasury data.”

~~12 For more information, see CRS~~ 11 U.S. Government Account ability Office, COVID-19: Continued Attention Needed to Enhance Federal Preparedness, Response, Service Delivery, and Program Integrity, GAO-21-551, June 2021, p. 13, available at https://files.gao.gov/assets/gao-21-551.pdf. 12 For more information, see CRS Insight IN11343, Insight IN11343, The Pandemic Response Accountability Committee: Organization
and Duties. .
13 13 ~~Pandemic Response Accountability Committee,~~ ~~Top Challenges Facing Federal Agencies—Covid-19 Emergency~~
~~Relief and Response Efforts, Washington, DC, June 17, 2020, p. 1, https://www.oversight.gov/report/prac/top-~~
~~challenges-facing-federal-agencies-covid-19-emergency-relief-and-response-efforts.~~
~~Congressional Research Service~~
7

~~Tallying Federal Funding for COVID-19: In Brief~~

~~Tallying What Has Been Spent~~
~~Congressional action to provide funding through a mandatory program or through appropriations~~
~~is only the beginning of the process. The executive branch must then obligate the resources~~
~~Congress has provided and carry out the activities provided for in law. Section 15011 of the~~
~~CARES Act places reporting requirements on federal agencies receiving funding under the~~
~~COVID-19-related funding measures.~~
~~CBO generally does not provide public tracking of the obligation of funds.~~
~~Government Accountability Office Tallies~~
~~GAO noted in COVID-19: Opportunities to Improve Federal Response and Recovery Efforts that:~~
~~Total federal spending data are not readily available because, under Office of Management~~
~~and Budget (OMB) guidance, federal agencies are not directed to report COVID-19 related~~
~~obligations (government financial commitments) and expenditures until July 2020.~~
~~In the absence of comprehensive data, we collected obligation and expenditure data from~~
~~agencies, to the extent practicable, as of May 31, 2020. For the six largest spending areas,~~
~~we found obligations totaled $1.3 trillion and expenditures totaled $643 billion.14~~
~~GAO’s report went on to note that other federal programs increased spending in response to~~
~~COVID-19, including Medicaid. Considering this factor, GAO reported that the government-wide~~
~~total spending for COVID-19 response was at least $677 billion as of May 31, 2020.15~~
~~GAO has indicated that they would include analysis of the OMB-directed agency spending~~
~~reports in their future products once that information becomes available.16~~
~~Pandemic Response Accountability Committee Tally~~
~~The PRAC website indicates that they plan to provide monthly reporting of obligations and~~
~~expenditures associated with COVID-19-related federal assistance and contracts. This~~
~~information is to be based on the same agency reporting the GAO is anticipating as of this~~
~~writing.~~
~~In addition, the PRAC anticipates providing a great level of additional information, including:~~
~~Relevant operational, economic, financial, grant, subgrant, contract, subcontract and other~~
~~information on recipients of COVID-19 funds.~~
~~Downloadable, machine-readable, open format reports on covered funds as well as mapped~~
~~funding information searchable by state and zip code.17~~

~~14 GAO-20-625, pp. 15-16.~~
~~15 GAO-20-625, p. 16.~~
~~16 OMB’s reporting directions for COVID-19 funding are laid out in OMB Memorandum M-20-21: Implementation~~
~~Guidance for Supplemental Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), April 10,~~
~~2020, https://www.whitehouse.gov/wp-content/uploads/2020/04/Implementation-Guidance-for-Supplemental-Funding-~~
~~Provided-in-Response.pdf.~~
~~17 https://pandemic.oversight.gov/track-the-money, retrieved July 1, 2020.~~
~~Congressional Research Service~~
8

~~Tallying Federal Funding for COVID-19: In Brief~~

~~Conclusion~~
~~What do all these numbers mean?~~
~~There are multiple authoritative perspectives on assessing the resources Congress provides.~~
~~Some resources can be readily assessed in the plain language of discretionary appropriations,~~
~~while others require deeper analysis, and projection of future economic activity. Some~~
~~assessments look specifically at discretionary appropriations, while others incorporate spending~~
~~through changes in statutory programs. Another type of analysis looks at the anticipated effect of~~
~~the enacted measures on federal revenues and the anticipated timing of spending to develop an~~
~~assessment of the effect on the budget deficit.~~
~~Congressional activity relies primarily on the anticipatory perspectives provided by CBO~~
~~projecting the budget authority that will be made available or revenue levels that will shift. Other~~
~~analyses rely on the actions of the Department of the Treasury in response to enacted measures.~~
~~They are still anticipatory, however,~~ T hese measures also supported relief and recovery programs beyond the COVID-19 pandemic, including other natural disasters. Congressional Research Service 12 Tallying Federal Funding for COVID-19: In Brief Office of Management and Budget Tally The Office of Management and Budget (OMB) issues a quarterly report on “The Economic Impact of Coronavirus Response Funds.”14 It includes, as an appendix, a coronavirus response funding overview that includes the same six measures tal ied by the PRAC, characterized as follows: Phase 1: Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (P.L. 116-123) In total, this act provided $7 billion in emergency funding for Federal agencies’ response… Phase 2: Families First Coronavirus Response Act (P.L. 116-127) In total, provided $192 billion…. Phase 3: Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) In total, provided $2.1 trillion to respond to the COVID-19 outbreak and its impact on the economy, public health, State and local governments, individuals, and businesses… Phase 3.5: PPP and Health Care Enhancement Act (P.L. 116-139) In total, provided $493 billion in additional funding for small business loans, health care providers, and testing… Phase 4: Consolidated Appropriations Act (P.L. 116-260), Divisions M and N In total, provided $868 billion in additional funding for small businesses, individuals, state and local governments, and vaccinations… Phase 5: American Rescue Plan Act of 2021 (P.L. 117-2) In total, the ARP provided $1.9 trillion for supporting individuals, households, businesses, and various public health measures….15 This sums to $5.56 tril ion, higher than the PRAC total—largely due to higher estimates for the second and fourth measures, offset slightly by a lower estimate for the fifth measure. OMB’s estimate for the second measure conforms more closely to CBO’s estimate than the PRAC’s estimate. Tallying What Has Been Spent Congressional action to provide funding through a mandatory program or through appropriations is only the beginning of the aid process. The executive branch must then obligate the resources Congress has appropriated and carry out the activities provided for in law. Section 15011 of the CARES Act places reporting requirements on federal agencies receiving funding under the COVID-19-related funding measures. CBO general y does not provide public tracking of the obligation of funds. 14 P.L. 116-136, Section 15011(c); 134 Stat. 541-542. 15 Office of Management and Budget, “T he Economic Impact of Coronavirus Response Funds: Fourth Quarterly Report,” June 23, 2021, pp. 25-29, available at https://www.pandemicoversight.gov/sites/default/files/2021-08/ombReportFourthReport.pdf. Congressional Research Service 13 link to page 15 link to page 15 link to page 15 link to page 15 link to page 15 Tallying Federal Funding for COVID-19: In Brief Government Accountability Office Tallies GAO noted in COVID-19: Continued Attention Needed to Enhance Federal Preparedness, Response, Service Delivery, and Program Integrity that: As of May 31, 2021, of the $4.7 trillion appropriated by these six laws for COVID-19 relief—including about $1.6 trillion appropriated by ARPA, which was enacted in March 2021—the federal government had obligated a total of $3.5 trillion and had expended $3.0 trillion, as reported by federal agencies.16 GAO provided additional analysis based on OMB-directed agency spending reports.17 This analysis included the following table outlining appropriations from the six measures, as wel as al ocations and obligations of those resources: Table 3. COVID-19 Relief Appropriations, Obligations, and Expenditures as of May 31, 2021 bil ions of dol ars, as compiled in GAO-21-551 Major Spending Areaa Total Appropriationsb Total Obligationsc Total Expendituresc (reporting agency) Unemployment Insurance 858.5 575.6 566.2 (Department of Labor) Economic Impact 855.3 829.9 829.9 Payments (Department of the Treasury) Business Loan Programs 838.0 834.6 805.4d (Smal Business Administration) Public Health and Social 350.1 228.7 154.5 Services Emergency Fund (Department of Health and Human Services) Coronavirus State and 350.0 140.2 131.0 Local Fiscal Recovery Funds (Department of the Treasury) Education Stabilization 278.6 224.0 30.9 Fund (Department of Education) 16 U.S. Government Accountability Office, COVID-19: Continued Attention Needed to Enhance Federal Preparedness, Response, Service Delivery, and Program In tegrity, GAO-21-551, July 2021, Highlights page, https://files.gao.gov/assets/gao-21-551.pdf. 17 OMB’s reporting directions for COVID-19 funding are laid out in OMB Memorandum M-20-21: Implementation Guidance for Supplemental Funding Provided in Response to the Coronavirus Disease 2019 (COVID -19), April 10, 2020, https://www.whitehouse.gov/wp-content/uploads/2020/04/Implementation-Guidance-for-Supplemental-Funding-Provided-in-Response.pdf. Congressional Research Service 14 link to page 15 link to page 15 link to page 15 link to page 15 link to page 15 link to page 15 link to page 15 Tallying Federal Funding for COVID-19: In Brief Major Spending Areaa Total Appropriationsb Total Obligationsc Total Expendituresc (reporting agency) Coronavirus Relief Fund 150.0 149.9 149.5 (Department of the Treasury) Disaster Relief Funde 97.0 58.1 2.2 (Department of Homeland Security) Transit Infrastructure 69.5 27.1 19.6 Grants (Department of Transportation) Supplemental Nutrition 69.4 26.9 26.8 Assistance Programs (Department of Agriculture) Emergency Economic 55.0 21.4 21.1 Injury Disaster Loan (EIDL) Grants (Smal Business Administration) Payment to States for the 52.5 51.9 3.9 Child Care and Development Block Grant (Department of Health and Human Services) Disaster Loans Programs 51.0 27.1 25.5d (Smal Business Administration) Other areas 630.6 303.6 233.3 TOTALf 4,705.6 3,499.0 2,999.8 Source: U.S. Government Accountability Office, COVID-19: Continued Attention Needed to Enhance Federal Preparedness, Response, Service Delivery, and Program Integrity, GAO-21-551, July 2021, p. 13. Notes: a. Categorization based on the Department of the Treasury’s tracking codes. b. Based on appropriation warrant information from the Department of Treasury as of May 31, 2021. May increase due to indefinite appropriations in the six coronavirus response and recovery bil s. c. Agency-reported data. d. Mostly reflects loan subsidy costs. e. Appropriations reflect total provided in the six measures, although that funding is not limited to the COVID-19 response and recovery. According to GAO, “The Disaster Relief Fund’s COVID-19-related spending includes funding from appropriations in addition to those in the six COVID-19 relief laws. Treasury’s methodology for determining COVID-19-related obligations and expenditures does not include obligations and expenditures from these other appropriations.” Total COVID-19 spending from the DRF can be tracked in the DRF monthly reports to Congress. f. Columns may not sum to totals due to rounding. Congressional Research Service 15 Tallying Federal Funding for COVID-19: In Brief Pandemic Response Accountability Committee / USAspending.gov Tally The PRAC website includes among its interactive dashboards a visualization of money obligated and spent by federal agencies. It also al ows the data to be downloaded. At the beginning of October 2021, the PRAC reported that $3.9 tril ion had been obligated, and $3.4 tril ion had been spent, based on data drawn from USAspending.gov. This data is built on agency-reported financial and award data that has been submitted monthly since April 2020, and tagged with a Disaster Emergency Fund Code for the COVID-19 pandemic. These codes are only used to track spending by the executive branch in the six measures examined in this report—no annual appropriations are included in this tal y. Conclusion What do all these numbers mean? There are multiple perspectives on assessing the resources Congress provides. Some resources can be readily assessed in the plain language of discretionary appropriations, while others require deeper analysis and projection of future economic activity. Some assessments look specifical y at discretionary appropriations, while others incorporate spending through changes in statutory programs. Another type of analysis looks at the anticipated effect of the enacted measures on federal revenues and the anticipated timing of spending to develop an assessment of the effect on the budget deficit. Congressional activity relies primarily on the anticipatory perspectives provided by CBO projecting the budget authority that wil be made available or revenue levels that wil shift. Other analyses rely on the actions of the Department of the Treasury in response to enacted measures. They are stil anticipatory, in that they represent the budget authority that is being in that they represent the budget authority that is being
provided, but they do not yet represent resources put into play by the executive branch, or provided, but they do not yet represent resources put into play by the executive branch, or
additional debt additional debt accrued. accrued.
Data on actual obligation and expenditure of dollars lies primarily in the hands of the executing Data on actual obligation and expenditure of dollars lies primarily in the hands of the executing
agencies and the Department of the Treasury. Effective oversight of relief and recovery spending agencies and the Department of the Treasury. Effective oversight of relief and recovery spending
for any disaster across agencies requires uniform, consistent reporting on for any disaster across agencies requires uniform, consistent reporting on ~~allocations~~al ocations, obligations, , obligations,
and expenditures. and expenditures.
What funding is going to a particular state/district?
In the COVID-19 response, where Congress faces a catastrophic disaster that covers the entire In the COVID-19 response, where Congress faces a catastrophic disaster that covers the entire
United States, United States, ~~the legislative language generally~~as in the case of other incidents, the legislative language in these measures general y does not signal that particular states or does not signal that particular states or
congressional districts are the intended destinations of funds. Information on congressional districts are the intended destinations of funds. Information on ~~allocation~~al ocation of of
resources across the country in the case of COVID-19 is largely in the hands of the executive resources across the country in the case of COVID-19 is largely in the hands of the executive
branch agencies, and branch agencies, and ~~the first comprehensive OMB reports have yet to be published.~~their reporting is the primary source of available information.18
CRS has identified a range of sources to track information on COVID-19 response and recovery CRS has identified a range of sources to track information on COVID-19 response and recovery
spending, several of which are direct agency reporting on individual programs, and may include spending, several of which are direct agency reporting on individual programs, and may include
~~some information on what jurisdictions are associated with certain spending. Those sources are~~
~~listed and linked in CRS Insight IN11407, COVID-19: Resources for Tracking Federal Spending.~~
~~The currently available information is not adequate to develop an authoritative overview of~~
~~COVID-19 supplemental spending by state or district.~~
~~The Federal Emergency Management Agency, as part of the Recovery Support Function~~
~~Leadership Group, hosts a website that has provided tracking of disaster recovery spending from~~
~~across the federal government by state since FY2017.18 That site is not tracking COVID-19~~
~~appropriations or spending as of the date of publication.~~
~~The PRAC announced in mid-June that they would be providing monthly reporting on obligations~~
~~and expenditures based on the OMB-required agency data.~~

~~18 https://recovery.fema.gov/state-profiles.~~
~~Congressional Research Service~~
9 18 Some allocations of resources are made by formula, such as the $150 billion appropriated to the Coronavirus Relief Fund and the $350 million appropriated to the Coronavirus State and Local Fiscal Recovery Funds, and outside observers may make estimates of resource distribution. Congressional Research Service 16 Tallying Federal Funding for COVID-19: In Brief some information on what jurisdictions are associated with certain spending. Those sources are listed and linked in CRS Report R46491, Resources for Tracking Federal COVID-19 Spending. While the currently available information is not adequate to develop an authoritative overview of COVID-19 supplemental spending by congressional district, it is possible to track contracts and financial assistance related to COVID-19 through the USAspending.gov website.19 19 https://www.usaspending.gov/disaster/covid-19?publicLaw=all. Congressional Research Service 17

Tallying Federal Funding for COVID-19: In Brief

Appendix. References
CBO Scoring Documents
P.L. 116-123
Congressional Budget Office, CBO Estimate for H.R. 6074, the Coronavirus Preparedness and Response Supplemental CBO Estimate for H.R. 6074, the Coronavirus Preparedness and Response Supplemental
Appropriations Act, 2020Appropriations Act, 2020, ~~, as posted on March 4, 2020, https://docs.house.gov/billsthisweek/~~
~~20200302/BILLS-116hr6074-SUS.pdf~~March 4, 2020, available at https://www.cbo.gov/publication/56227. .
P.L. 116-127
Letter from Letter from ~~Phillip~~ Phil ip L. Swagel, Director, Congressional Budget Office, to The Honorable Nita M. L. Swagel, Director, Congressional Budget Office, to The Honorable Nita M.
Lowey, Chairwoman, Committee on Appropriations, U.S. House of Representatives, April 2, Lowey, Chairwoman, Committee on Appropriations, U.S. House of Representatives, April 2,
2020, 2020, Preliminary Estimate of the Effects of H.R. 6201, the Families First Coronavirus Response
Act, available at https://www.cbo.gov/publication/56316. P.L. 116-136 Letter from Phil ip ~~Act. Table 1. Summary of Estimated Budgetary Effects of H.R. 6201, the Families First~~
~~Coronavirus Response Act, Public Law 116-127, https://www.cbo.gov/system/files/2020-04/~~
~~HR6201.pdf.~~
~~P.L. 116-136~~
~~Letter from Phillip~~ L. Swagel, Director, Congressional Budget Office, to The Honorable Mike L. Swagel, Director, Congressional Budget Office, to The Honorable Mike
Enzi, Chairman, Committee on the Budget, United States Senate, April 27, 2020, Enzi, Chairman, Committee on the Budget, United States Senate, April 27, 2020, Preliminary
Estimate of the Effects of H.R. 748H.R. 748, the CARES Act, P.L. 116-136P.L. 116-136, Revised, With Corrections to
the Revenue Effect of the Employee Retention Credit and to the Modification of a Limitation on
Losses for Taxpayers Other Than Corporations~~. Table 1. Summary of Estimated Budgetary~~
~~Effects of H.R. 748, the Coronavirus Aid, Relief, and Economic Security (CARES) Act,~~ , available at https://www.cbo.gov/publication/ 56334. P.L. 116-139 Congressional Budget Office, CBO Estimate for H.R. 266, the Paycheck Protection Program and Health Care Enhancement Act, April 22, 2020, available at https://www.cbo.gov/publication/ 56338. P.L. 116-260, Divisions M and N Congressional Budget Office, Summary Estimate for Divisions M Through FF, H.R. 133, Consolidated Appropriations Act, 2021, P.L. 116-260, Enacted on December 27, 2020, January 14, 2021, available at https://www.cbo.gov/publication/56963. P.L. 117-2 Congressional Budget Office, Estimated Budgetary Effects of H.R. 1319, the American Rescue Plan Act of 2021, March 10, 2021, available at https://www.cbo.gov/publication/57056. CBO Analyses Congressional Budget Office, The Budgetary Effects of Laws Enacted in Response to the 2020 Coronavirus Pandemic, March and April 2020, June 16, 2020, available at https://www.cbo.gov/ publication/56403. Congressional Research Service 18 Tallying Federal Funding for COVID-19: In Brief Congressional Budget Office, The Budgetary Effects of Major Laws Enacted in Response to the 2020-2021 Coronavirus Pandemic, December 2020 and March 2021, September 7, 2021, available at https://www.cbo.gov/publication/57343. ~~P.L. 116-~~
~~136 (Revised April 27, 2020), https://www.cbo.gov/system/files/2020-04/hr748.pdf.~~
~~P.L. 116-139~~
~~CBO Estimate for H.R. 266, the Paycheck Protection Program and Health Care Enhancement Act~~
~~as Passed by the Senate on April 21, 2020, https://www.cbo.gov/system/files/2020-04/hr266.pdf.~~
Initial Oversight Materials
Government Accountability Office
COVID-19: Opportunities to Improve Federal Response and Recovery Efforts, GAO-20-625, , GAO-20-625,
June 25, 2020. June 25, 2020.
Statement of Gene L. Dodaro, Comptroller General of the United States before the Select Statement of Gene L. Dodaro, Comptroller General of the United States before the Select
Subcommittee on the Coronavirus Crisis, Committee on Oversight and Government Reform, Subcommittee on the Coronavirus Crisis, Committee on Oversight and Government Reform,
House of Representatives, GAO-20-625T, June 26, 2020, https://www.gao.gov/products/GAO-House of Representatives, GAO-20-625T, June 26, 2020, https://www.gao.gov/products/GAO-
20-659T. 20-659T.
Select Subcommittee on the Coronavirus Crisis, Committee on Oversight and Government Select Subcommittee on the Coronavirus Crisis, Committee on Oversight and Government
Reform, House of Representatives, “Accountability in Crisis: GAO’s Recommendations to Reform, House of Representatives, “Accountability in Crisis: GAO’s Recommendations to
Improve the Federal Coronavirus Response,” (hearing), June 26, 2020, Improve the Federal Coronavirus Response,” (hearing), June 26, 2020,
https://coronavirus.house.gov/subcommittee-activity/hearings/accountability-crisis-gao-s-https://coronavirus.house.gov/subcommittee-activity/hearings/accountability-crisis-gao-s-
recommendations-improve-federal. recommendations-improve-federal.
~~Congressional Research Service~~
10

~~Tallying Federal Funding for COVID-19: In Brief~~

Office of Management and Budget Guidance
OMB Memorandum M-20-21: OMB Memorandum M-20-21: Implementation Guidance for Supplemental Funding Provided in
Response to the Coronavirus Disease 2019 (COVID-19), April 10, 2020, , April 10, 2020,
https://www.whitehouse.gov/wp-content/uploads/2020/04/Implementation-Guidance-for-https://www.whitehouse.gov/wp-content/uploads/2020/04/Implementation-Guidance-for-
Supplemental-Funding-Provided-in-Response.pdf. Supplemental-Funding-Provided-in-Response.pdf.
Pandemic Response Accountability Committee
Pandemic Response Accountability Committee, “PRAC Releases Tool to Track Nationwide Pandemic Response Accountability Committee, “PRAC Releases Tool to Track Nationwide
Contract Spending on Pandemic Relief,” press release, June 23, 2020, Contract Spending on Pandemic Relief,” press release, June 23, 2020,
https://pandemic.oversight.gov/news/articles/prac-releases-tool-track-nationwide-contract-https://pandemic.oversight.gov/news/articles/prac-releases-tool-track-nationwide-contract-
spending-pandemic-relief. spending-pandemic-relief.
Pandemic Response Accountability Committee, Pandemic Response Accountability Committee, Top Challenges Facing Federal Agencies:
COVID-19 Emergency Relief and Response Efforts, June 17, 2020, https://www.oversight.gov/, June 17, 2020, https://www.oversight.gov/
sites/default/files/oig-reports/Top%sites/default/files/oig-reports/Top%~~20Challenges~~20Chal enges%20Facing%20Federal%20Agencies%20-%20Facing%20Federal%20Agencies%20-
%20COVID-19%20Emergency%20Relief%20and%20Response%20Efforts_1.pdf. %20COVID-19%20Emergency%20Relief%20and%20Response%20Efforts_1.pdf.

Author Information

William L. Painter William L. Painter

Specialist in Homeland Security and Appropriations Specialist in Homeland Security and Appropriations

Congressional Research Service 19 Tallying Federal Funding for COVID-19: In Brief

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Congressional Research Service Congressional Research Service
R46449 R46449 · VERSION ~~1 · NEW~~
114 · UPDATED 20