Tallying Federal Funding for COVID-19: In Brief July 13, 2020
Four 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) pandemic:
William L. Painter
Specialist in Homeland
 H.R. 6074, the Coronavirus Preparedness and Response Supplemental Appropriations
Security and
Act, 2020, signed into law as P.L. 116-123 on March 6, 2020.
Appropriations


H.R. 6201, the Families First Coronavirus Response Act, 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.
 H.R. 748, the Coronavirus Aid, Relief, and Economic Security Act, or the CARES Act, signed into law as
P.L. 116-136 on March 27, 2020. Division B is Emergency Appropriations for Coronavirus Health
Response and Agency Operations.
 H.R. 266, the Paycheck Protection Program and Health Care Enhancement Act, signed into law as P.L.
116-139 on April 24, 2020. Division B is Additional Emergency Appropriations for Coronavirus Response.
Three of the four above-listed laws are consolidated measures which include both discretionary spending, through
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.
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.
This report will be updated as needed.

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Contents
Introduction ..................................................................................................................................... 1
Legislative Summary of Measures with COVID-19 Supplemental Funding .................................. 1

The Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020
(H.R. 6074, 116th Congress) ................................................................................................... 1
The Families First Coronavirus Response Act (H.R. 6201, 116th Congress) ............................ 1
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (H.R. 748,
116th Congress) ....................................................................................................................... 2
The Paycheck Protection Program and Health Care Enhancement Act (H.R. 266,
116th Congress) ....................................................................................................................... 3
Tallying the Resources Provided ..................................................................................................... 3
Tallying Congressional Action .................................................................................................. 3
Congressional Budget Office Projections ........................................................................... 4
Government Accountability Office Tally ............................................................................ 6
Pandemic Response Accountability Committee Tally ........................................................ 7
Tallying What Has Been Spent ................................................................................................. 8
Government Accountability Office Tallies ......................................................................... 8
Pandemic Response Accountability Committee Tally ........................................................ 8

Conclusion ....................................................................................................................................... 9
What do all these numbers mean? ............................................................................................. 9
What funding is going to a particular state/district?.................................................................. 9


Tables
Table 1. CBO Cost Estimates of COVID-19 Relief ........................................................................ 5
Table 2. CBO Estimates of COVID-19 Relief Impact on the Deficit ............................................. 6

Appendixes
Appendix. References ................................................................................................................... 10

Contacts
Author Information ......................................................................................................................... 11

Congressional Research Service

Tallying Federal Funding for COVID-19: In Brief

Introduction
Four 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
publication.
Three of the four enacted funding measures are consolidated in their structure, including both
discretionary spending through supplemental appropriations and direct spending through changes
to statutory programs. This brief report explains the difference between these types of spending
and provides a frame of reference for understanding what resources have been provided by
Congress thus far.
This report does not track the execution of COVID-19 relief or recovery programs, or the
spending of the resources provided. Additionally, it does not address the use of pre-COVID-19
funding by the executive branch to respond to the pandemic or describe aid allocations by state or
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,
2020. That day, the bill was considered under a motion to suspend the rules and pass the bill,
which was agreed to by a vote of 415-2.1 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
of 96-1.2
The bill was signed into law as P.L. 116-123 on March 6, 2020. Division A is the supplemental
appropriations measure, and Division B is the “Telehealth Services During Certain Emergency
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,
2020. The legislation was considered under a motion to suspend the rules and pass the bill on
March 14, 2020, which was agreed to by a vote of 363-40 with one Member voting present.3 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 90-8.4

1 House Roll no. 86.
2 Senate Record Vote Number 66.
3 House Roll no. 102.
4 Senate Record Vote Number 75.
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Tallying Federal Funding for COVID-19: In Brief

The bill 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
through G:
 expanded food and nutrition programs of the Department of Agriculture;
 expanded emergency family and medical leave;
 supported state unemployment insurance programs;
 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
due to COVID-19; and
 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
measure unrelated to COVID-19. The bill was placed on the Senate Legislative Calendar on July
22, 2019, but the Senate did not act on the original legislation. It is not unusual for such unrelated
legislation to be used as a “shell” or “vehicle” to facilitate the passage of a more timely piece of
legislation.
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 bill was laid before 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
did not agree to two other amendments, and passed the bill by a vote of 96-0.5 The House passed
the bill with the Senate amendment on a voice vote on March 27, 2020. The bill was signed into
law as P.L. 116-136 on March 27, 2020.
Division A contained numerous measures, including:
 A title which authorized the Paycheck Protection Program;
 A title which authorized pandemic unemployment assistance for certain workers
and other unemployment assistance measures and authorized rebates and other
policy changes to help individuals and businesses deal with economic hardships;
 A title to support the U.S. health care system, including addressing a range of
education issues, labor issues, health policy, Medicare, Medicaid, public health,
and over-the-counter drugs;
 A title to promote economic stabilization and assistance to certain distressed
sectors of the economy; and
 A title to provide coronavirus relief funding to states.
Division B is a supplemental appropriations measure: “Emergency Appropriations for
Coronavirus Health Response and Agency Operations.”

5 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
measure unrelated to COVID-19. The bill was placed on the Senate Legislative Calendar on
January 15, 2019, but the Senate did not act on the original legislation, as FY2020 annual
appropriations were resolved through a consolidated appropriations bill. Thus H.R. 266 was
available 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 bill was laid before the Senate
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
passed the bill the same day by voice vote.
The House of Representatives took up the amended bill on April 23, 2020, suspending the rules
and passing it by a vote of 388-5, with one Member voting present. The bill was signed into law
as P.L. 116-139 on April 24, 2020.
Division A of P.L. 116-139 is legislation to modify and extend a series of small business
programs, including the Paycheck Protection Program and the Small Business Administration’s
Economic Injury Disaster Loans. Division B is separately titled “Additional Emergency
Appropriations for Coronavirus Response,” and includes funding for initiatives through the
Public Health and Social Services Emergency Fund and the Small Business Administration.
Tallying the Resources Provided
CRS is frequently posed two general types of questions regarding the scope of funding measures:
 What has Congress provided?
 What has been spent?
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
of government in two types of measures: in appropriations acts and in what some term
“authorizing” or “substantive” legislation. The four measures examined in this report are
consolidated measures which include aspects of both types, and provide a mix of discretionary
budget authority and direct spending.
According to the Government Accountability Office (GAO), discretionary spending stems from
“budget authority provided in and controlled by appropriations acts”6 and direct spending is its
opposite: it stems from “an appropriation or other budget authority made available to agencies in
an act other than an appropriation act.”7 Discretionary budget authority is most often reflected in
a direct fashion: a particular amount with a particularly defined term of availability for the
recipient to commit to the use of those funds (to “obligate” them).8 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
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
extended time may result from a particular change.
The Congressional Budget Office (CBO) is the primary congressional source for such
projections. Other assessments of these amounts are determined by the Office of Management
and Budget, and at times the GAO or other oversight bodies, such as inspectors general or special
panels and review boards.
Congressional Budget Office Projections
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
would occur as a result of a given piece of legislation, as well as any changes to collections of
federal revenues. Their estimates can provide insights into two questions frequently asked by
Congress:
 What volume of resources is Congress providing in this measure?
 How will these measures affect the government’s balance sheet?
What Volume of Resources is Congress Providing in These Measures?
In publicly available 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
legislation. This at times presents a challenge in determining how much funding a particular
agency or department has received in given legislation, as the direct spending element may not be
readily identifiable. In addition, while discretionary budget authority is generally provided in an
explicit amount in a single fiscal year, direct spending is recorded as a projected amount over a
ten-year period, so multiple potential totals are possible. In part because of these challenges,
authoritative statements of “how much funding is in a bill” when both discretionary and
mandatory spending are involved may vary significantly for a single measure: different interested
parties may use different totals in their discussions of agency and department funding levels –
some may 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
four enacted COVID-19 funding measures, illustrating how the amount of estimated budget
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 of budget authority)

P.L. 116-123
P.L. 116-127
P.L. 116-136
P.L. 116-139
Total
Discretionary
7,767
2,471
330,000
162,100
502,338
Appropriations
(Budget Authority)
Direct Spending





(Estimated Budget
Authority)
FY2020
110
53,072
1,452,000
321,300
1,826,482
FY2020-2025
490
93,879
1,522,000
321,300
1,937,669
FY2020-2030
490
93,919
1,486,000
321,300
1,901,709
Public Law





Estimated
Budget
Authority Total

FY2020
7,877
55,543
1,782,000
483,400
2,328,820
FY2020-2025
8,257
96,350
1,852,000
483,400
2,440,007
FY2020-2030
8,257
96,390
1,816,000
483,400
2,404,047
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.
How Will These Measures Affect the Deficit?
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
those outlays (the “budget authority” discussed previously).9 Such calculations must take into
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
P.L. 116-136 would reduce federal revenue over the next ten fiscal years.
Table 2 includes CBO’s data on outlays and changes in revenue to provide an overview of the net
projected increase in the federal budget deficit as a result of these laws. As in Table 1, these
estimates of outlays change depending on the time frame.

9 Outlays are essentially the exercise of budget authority over time. Budget authority is generally needed for federal
agencies 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
provided.
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Table 2. CBO Estimates of COVID-19 Relief Impact on the Deficit
(millions of dollars of outlays)

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
Outlay 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. Positive numbers in this section of the table reflect reductions in revenues.
Government Accountability Office Tally
The GAO, in its recent reporting10 on opportunities to improve the federal government’s 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, 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.
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Tallying Federal Funding for COVID-19: In Brief

This is functionally different from the CBO tallies because it is calculated on the basis of
“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 allowed to draw
from the Treasury.
Pandemic Response Accountability Committee Tally
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 It was
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
that cut across program and agency boundaries. As of this writing, it is composed of 20 inspectors
general from across the federal government.
The PRAC website (https://pandemic.oversight.gov) includes a variety of useful resources in
interpreting the resources provided by Congress. The committee’s first report includes the
following summary of the funding provided by Congress in the four enacted COVID-19 funding
measures:
 The Coronavirus Preparedness and Response Supplemental Appropriations 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
legislation in question, while similar data presented on the PRAC’s website indicate that analysis
was “verified through OIG and Treasury data.”

12 For more information, see CRS Insight IN11343, The Pandemic Response Accountability Committee: Organization
and Duties
.
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.
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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.
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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, 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
additional debt accrued.
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
for any disaster across agencies requires uniform, consistent reporting on allocations, obligations,
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
United States, the legislative language generally does not signal that particular states or
congressional districts are the intended destinations of funds. Information on allocation of
resources across the country in the case of COVID-19 is largely in the hands of the executive
branch agencies, and the first comprehensive OMB reports have yet to be published.
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
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.
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Appendix. References
CBO Scoring Documents
P.L. 116-123
CBO Estimate for H.R. 6074, the Coronavirus Preparedness and Response Supplemental
Appropriations Act, 2020, as posted on March 4, 2020, https://docs.house.gov/billsthisweek/
20200302/BILLS-116hr6074-SUS.pdf.
P.L. 116-127
Letter from Phillip L. Swagel, Director, Congressional Budget Office, to The Honorable Nita M.
Lowey, Chairwoman, Committee on Appropriations, U.S. House of Representatives, April 2,
2020, Preliminary Estimate of the Effects of H.R. 6201, the Families First Coronavirus Response
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
Enzi, Chairman, Committee on the Budget, United States Senate, April 27, 2020, Preliminary
Estimate of the Effects of
H.R. 748, the CARES Act, P.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, 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,
June 25, 2020.
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,
House of Representatives, GAO-20-625T, June 26, 2020, https://www.gao.gov/products/GAO-
20-659T.
Select Subcommittee on the Coronavirus Crisis, Committee on Oversight and Government
Reform, House of Representatives, “Accountability in Crisis: GAO’s Recommendations to
Improve the Federal Coronavirus Response,” (hearing), June 26, 2020,
https://coronavirus.house.gov/subcommittee-activity/hearings/accountability-crisis-gao-s-
recommendations-improve-federal.
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Office of Management and Budget Guidance
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.
Pandemic Response Accountability Committee
Pandemic Response Accountability Committee, “PRAC Releases Tool to Track Nationwide
Contract Spending on Pandemic Relief,” press release, June 23, 2020,
https://pandemic.oversight.gov/news/articles/prac-releases-tool-track-nationwide-contract-
spending-pandemic-relief.
Pandemic Response Accountability Committee, Top Challenges Facing Federal Agencies:
COVID-19 Emergency Relief and Response Efforts
, June 17, 2020, https://www.oversight.gov/
sites/default/files/oig-reports/Top%20Challenges%20Facing%20Federal%20Agencies%20-
%20COVID-19%20Emergency%20Relief%20and%20Response%20Efforts_1.pdf.



Author Information

William L. Painter

Specialist in Homeland Security and Appropriations



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Congressional Research Service
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