The CARES act only eliminates the 10% penalty for early withdrawal.
With a Roth IRA, you can always withdraw your original contributions at any time without tax or penalty, and COVID does not change that.
When you withdraw earnings from a Roth IRA, you are subject to income tax if the withdrawal is not qualified. To be qualified, you must be age 59-1/2 or older, AND the Roth IRA must have been open at least 5 years. You are also subject to a 10% penalty if you make any withdrawal before age 59-1/2. The CARES act removed the 10% penalty but not regular income taxes for non-qualified withdrawal of earnings.
