As pandemic legislation was passed, starting with the CARES Act in March 2020, the Office of Management and Budget (OMB) assigned a code to identify each of the six laws. These codes, known as Disaster Emergency Fund Codes (DEFC), are used to track the spending funded under each legislation. Many of the codes were further refined through the description of the code, as "Emergency" or "Non-emergency." See the legislation and the assigned DEFCs in the table below.
|Funding by legislation (listed alphabetically)||Funding by legislation code|
|American Rescue Plan||V: Non-emergency Public Law 117-2|
|CARES Act||N: Emergency Public Law 116-136|
|CARES Act||O: Non-emergency Public Law 116-139|
|Coronavirus Preparedness and Response Supplemental Appropriations Act||L: Emergency Public Law 116-123|
|Coronavirus Response and Relief Supplemental Appropriations Act||U: Emergency Public Law 116-260|
|Coronavirus Response and Relief Supplemental Appropriations Act||O: Non-emergency Public Law 116-260|
|Families First Coronavirus Response Act||M: Emergency Public Law 116-127|
|Paycheck Protection Program and Health Care Enhancement Act||P: Emergency Public Law 116-139|
|Paycheck Protection Program and Health Care Enhancement Act||O: Non-emergency Public Law 116-139|
You can find data by legislation on the Pandemic Response Funding dashboard in the Funding by Legislation and Funding by Legislation Code columns on the Detailed Data table. Some programs received funding from multiple pieces of legislation so awards in those programs have more than one DEFC. For example, the Paycheck Protection Program (PPP) was created by the CARES Act and then received more funding under the Paycheck Protection Program and Health Care Enhancement Act, the Consolidated Appropriations Act, and the American Rescue Plan Act. In the Funding by Legislation Code column, you will see that PPP loans have DEFCs N, O, and V.
The CARES Act and the Paycheck Protection Program and Health Care Enhancement Act were assigned two DEFCs. Programs and awards funded by the CARES Act might have an “N” (emergency) DEFC and an “O” (non-emergency) DEFC. Similarly, programs and awards funded by the Paycheck Protection Program and Health Care Enhancement Act could have an “O” (non-emergency) DEFC as well as a “P” (emergency) DEFC.