The Coronavirus Aid, Relief and Economic Security (CARES) Act, signed into law on March 27, provides flexible funding for states to respond to the COVID-19 emergency in K-12 schools. CARES Act funds allow state and district funds to be spent on resources such as technology tools, professional development for educators, sanitation of buildings, and broadband access for students and teachers. Overall, these funds provide an opportunity for state educational agencies (SEAs), eligible local educational agencies (LEAs), and schools to develop digital learning plans and processes to support remote learning for emergency situations as well as long term digital learning opportunities. With planning, policies and practices, state leaders can demonstrate to districts and schools a commitment to quality digital learning opportunities which also support the personalized needs of all learners. SETDA has developed this document to provide a resource for state leaders regarding considerations for expenditures. The following topics are included: (1) Background and Definitions; (2) SEA Comprehensive Planning; (3) Equitable Access to Devices and Broadband On-Campus and Off-Campus; (4) State Leadership for Professional Learning Opportunities; (5) Digital Instructional Materials: State Leadership for the Selection and Implementation of Quality Content; and (6) Well-being Support.