On May 28, 2020, Governor Polis signed Executive Order D2020 070, the Coronavirus Aid, Relief, and Economic Security (CARES) Act, to establish the Coronavirus Relief fund. On December 30, 2020, Governor Polis signed Executive Order D2020 295, amending the Coronavirus Aid, Relief, and Economic Security Act, to extend the deadline for expenditure until December 31, 2021.
Through the Department of Local Affairs (DOLA) this fund provided $275 million to reimburse costs to Counties, Municipalities and Special Districts for:
- necessary expenditures incurred due to the Covid-19 public health emergency (Covid-19 emergency)
- were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment of the Coronavirus Aid, Relief, and Economic Security Act) for the State; and
- were incurred during the period that began on March 1, 2020, and ended on December 31, 2021.
Resources
IRS Tax Information for Coronavirus Aid, Relief, and Economic Security Act
DOLA does not provide tax guidance; reach out to the IRS with additional questions. This document includes information links and phone numbers for the IRS.
IRS Tax Guidance for Coronavirus Aid, Relief, and Economic Security Act
Eligible Spending Resources
US Treasury Coronavirus Relief Fund Guidance (January 15, 2021)
Guidance Revision Regarding Costs Incurred (December 14, 2021)
US Treasury Frequently Asked Questions (October 19, 2020)