Thanks for the video Eagle. It's good to have an Eagle Eye on the lookout for corruption.
In this case, there is an alternative explanation to the conclusion in the video. There's a page on Wikipedia that gives the history of the "CARES" Act here:
https://en.wikipedia.org/wiki/CARES_ActIt starts off with this introduction:
The Coronavirus Aid, Relief, and Economic Security Act (H.R. 748), also known as the CARES Act, is a law meant to address the economic fallout of the COVID-19 pandemic in the United States. In its original form, it was introduced in the United States Congress as H.R. 748 (Middle Class Health Benefits Tax Repeal Act of 2019) by Joe Courtney (D-CT) on January 24, 2019 although the bill was amended before it was passed.
Further down the page in the "Legislative history" section, it expands on that:
The House initially passed a tax cut bill in mid-2019 and sent it to the Senate, which then used it as a shell bill and added an amendment in the nature of a substitute, fulfilling the constitutional requirement that all bills for raising revenue must originate in the House. After the new bill was released by the Senate, Speaker of the House Nancy Pelosi (D-CA) issued a statement that read in part: "We are beginning to review Senator McConnell's proposal and on first reading, it is not at all pro-worker and instead puts corporations way ahead of workers." Senate Minority Leader Chuck Schumer (D-NY) criticized the fact that Democrats were not involved by Republicans in drafting the bill.
You can find some of the original information from that bill in the congressional record:
https://www.congress.gov/bill/116th-congress/house-bill/748/historyFrom the Congressional Record, Volume 165 (2019)
H.R. 748 — A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; to the Committee on Ways and Means.
By Mr. COURTNEY (for himself, Mr. Kelly of Pennsylvania, Ms. DelBene, Ms. Stefanik, Mr. Norcross, Mr. Smith of New Jersey, Mr. Fitzpatrick, and Ms. Titus), H1209 [24JA]
Cosponsors added, H1218 [25JA], H1244 [28JA], H1339 [30JA], H1343 [31JA], H1363 [5FE], H1464 [7FE], H1519 [11FE], H2035 [14FE], H2043 [19FE], H2047 [22FE], H2235 [26FE], H2273 [27FE], H2370 [5MR], H2587 [7MR], H2615 [8MR], H2648 [11MR], H2681 [12MR], H2719 [13MR], H2756 [18MR], H2797 [25MR], H2923 [29MR], H2987 [2AP], H3130 [8AP], H3220 [9AP], H3271 [15AP], H3304 [29AP], H3791 [14MY], H3843 [15MY], H3926 [16MY], H3963 [17MY], H4011 [20MY], H4065 [21MY], H4121 [22MY], H4167 [23MY], H4175 [28MY], H4217 [3JN], H4314 [4JN], H4349 [6JN], H4433 [11JN], H4629 [12JN], H4701 [14JN], H4772 [18JN], H4919 [19JN], H5038 [21JN], H5260 [27JN], H5304 [9JY], H5775 [12JY], H5826 [15JY], H5913 [16JY]
Debated, H5958 [17JY]
Text, H5958 [17JY]
Rules suspended. Passed House amended, H5980 [17JY]
Message from the House, S4944 [18JY]
Read the first time, S4944, S4955 [18JY]
Read the second time, S4957 [22JY]
Placed on the calendar, S4965 [22JY]
From the Congressional Record, Volume 166 (2020)
A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; to the Committee on Ways and Means.
H.R. 748 — A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on high cost employer-sponsored health coverage; to the Committee on Ways and Means.
Motion to proceed considered, S1876 [20MR], S1895 [22MR], S1921 [23MR], S1976 [24MR], S2022 [25MR]
Amendments, S1915, S1916 [22MR], S1970, S1971, S1972 [23MR], S2015, S2019 [24MR], S2060, S2063 [25MR]
Debated, S2059 [25MR]
Motion to proceed withdrawn, S2059 [25MR]
Passed Senate amended, S2060 [25MR]
Message from the Senate, H1727 [26MR]
Debated, H1732 [27MR]
Consideration of Senate amendment, H1732 [27MR]
Amendments, H1732 [27MR]
House agreed to Senate amendment, H1864 [27MR]
Message from the House (received March 27, 2020), S2213 [4MY]
Examined and signed in the House, H1870 [31MR]
Examined and signed in the Senate (March 27, 2020), S2213 [4MY]
Approved [Public Law 116–136] (signed March 27, 2020)
As you can see in the congressional record, the original bill had no references to COVID-19.
I'm not an expert on how legislation works its way through Congress, but this explanation seems reasonable to me. I would say that Wolfi Valentino is either intentionally deceiving people or he didn't do his homework.