It's rather like a qualified disaster distribution. I imagine that the IRS will produce a 2020 form similar to Forms 8915-A and 8915-B. It's referred to as a "repayment" rather than a rollover, although it's essentially a rollover.
See Sec. 2202(a)(3): https://www.congress.gov/bill/116th-congress/house-bill/748/text#toc-H7E8FA907EAE04884809A56325BD425...
