This bill requires states to certify a process for distributing Coronavirus Relief Funds to local governments. Specifically, each state that received such funds shall provide the Department of the Treasury, by June 12, 2020, with a certification that the state has in effect a procedure to distribute the funds to units of local government, including a detailed description of such procedure. If a state fails to comply with this requirement, 25% of such payment shall be booked as a debt owed to the federal government.