There are no 2021 qualified COVID distributions.  Kudos for doing a good amount of research on this!  I appreciate that you cited source material.

CAA was a huge beast.  I keep copies of all of the major tax laws from 2021 open in browser tabs and that one was over 2,000 pages long!  Here's where I get my copy from:

https://www.congress.gov/116/bills/hr133/BILLS-116hr133enr.pdf

I think what you're referring to is Division EE - Taxpayer Certainty and Disaster Relief Act of 2020; Title III - Disaster Tax Relief (correct me if I'm wrong).

See Section 301 - Definitions, where you will find "(1)(B) COVID-19 EXCEPTION.-Such term shall not
include any area with respect to which such a major disaster has been so declared only by reason of COVID-19."

In short (too late?), this is for non-COVID disasters (hurricanes, fires, etc.)  There are no COVID penalty exceptions after 12/30/20 (but the client may qualify under a different exception).

Rick