Repayment of Roth IRAs

Does the CARES Act allow a "qualified individual" to repay 2020 Roth IRA distributions within 3 years?  The law says that only CRDs that are eligible for rollover under section 408(d)(3) can be repaid, and it doesn't look like that section covers Roth IRA rollovers. 

Thank you.

Just because Section 2202(a)(3)(A) of the CARES Act doesn't explicitly call out any section 408A sub sections does not mean Roth IRAs are not eligible. In many cases in the IRC, sections are incorporated by reference. In this case by 408A(a) and 408(d)(3)(B)

Section 408A(a) General rule
Except as provided in this section, a Roth IRA shall be treated for purposes of this title in the same manner as an individual retirement plan.

Section 408A(e) Qualified rollover contribution For purposes of this section—

1. In general The term “qualified rollover contribution” means a rollover contribution—

• (A) to a Roth IRA from another such account
• (B) from an eligible retirement plan, but only if—
• (i) in the case of an individual retirement plan, such rollover contribution meets the requirements of section 408(d)(3)
• (ii) N/A to a Roth IRA to Roth IRA rollover.

For purposes of section 408(d)(3)(B), there shall be disregarded any qualified rollover contribution from an individual retirement plan (other than a Roth IRA) to a Roth IRA.

@spiritrider. I have a question that expands upon the OP's original Roth question.

Can a qualified individual take a CRD from a pretax account and repay it within the allotted three-year period to a Roth account? With the understanding they would not otherwise receive a tax credit  for what is essence a Roth conversion

How about a qualified individual taking a distribution, treating it as a COVID distribution whether the Plan treats it as such or not, converting it, and spreading consequent taxes over 3 years.

On the Topic of Roth conversions, I just have more questions than answers. I defer to much more knowledgeable people; Mike Preston, Larry Starr, etc... for a concrete answer.

At first glance, it would not appear that taxable rollovers to a Roth IRA or Roth conversions are intended for CRDs in the CARES Act. The purpose of allowing the distributions and 3-year rollover is to provide immediate money to people with a significant need. Not an excuse to do Roth conversions, especially not deferring the taxes over three years.

Not to mention, how would it be mechanized. Would you be able to claim "nondeductible" basis on the taxes already paid over three years on Form 8606s and Form 1040 lines 4a/4b to report the Roth conversion??? Would you report a direct rollover from a pre-tax qualified account to a Roth IRA on Form 1040 lines 4c/4d??? With 4a/4c original distribution amount and 4b/4d taxable earnings???

Personally, there are way too many unknowns. I wouldn't even begin to think about such an action, unless/until there is explicit IRS guidance that this is OK. To paraphrase from the CARES Act. The adverse tax consequences could be very severe.