An Act implementing the provisions of clause (1) of subsection (a) of section 7 of Article VIII of the Constitution of the Commonwealth of Pennsylvania authorizing the incurring of debt for the rehabilitation of areas of this Commonwealth affected by the COVID-19 disaster emergency; imposing duties upon the Governor, the Auditor General and State Treasurer; prescribing the procedures for the issuance, sale and payment of general obligations bonds, the funding of debt and refunding of bonds; exempting bonds from State and local taxation; establishing certain funds; providing for allocation of proceeds and for a legislative COVID-19 disaster oversight committee; and making appropriations.