Flexibility for Localities and Eligibility Expansion Act of 2020 This bill expands the permissible uses of funds under the Coronavirus Relief Fund. Specifically, the bill authorizes a state, tribal government, or unit of local government to use funds (1) to offset revenue shortfalls that occurred between March 1 and December 30, 2020, related to the COVID-19 (i.e., coronavirus disease 2019) public health emergency, or (2) for COVID-19-related costs or revenue shortfalls of units of local government too small to qualify for direct funding.