Since the CARES Act has not been signed into law, there are some questions that can't be answered definitively at this time. Please check for updates here:
Your trusted resource for tax information updates during COVID-19
You may also check the IRS website for updates here: IRS has set up a special coronavirus landing page
Please see the links below, for more information:
Is the Tax Deadline Delayed? What to Know About Coronavirus (COVID-19) and Your Taxes