Is Covid money the same as Qualified Disaster Distribution?

By "covid money" do you mean stimulus checks?  No.   A qualified disaster distribution would be money you took out of a retirement account like an IRA or 401k.   It has nothing to do with stimulus checks.

If you are referring the Economic Impact Payments (stimulus), No that is not related to a Qualified Disaster Distribution.

If you are referring to a distribution from a retirement account in 2020 that was because of Covid, and you selected to repay the distribution over a three year period, 2020, 2021 and 2022, that would qualify on the 2020 tax return.