Local Government Relief Act This bill requires states to pay by June 30, 2020, at least 45% of the amounts received from the Coronavirus Relief Fund to local governments that did not receive a direct payment from the fund. Such sums shall be distributed by a state upon receipt and on a pass-through basis without requiring any application from a unit of local government. If a state is unable to make distributions to units of local government in accordance with these requirements, the state shall submit a detailed report explaining why it is unable to meet such requirements.