As of early Friday, it appeared that passage of a second comprehensive COVID-19 relief package is unlikely before the end of the year.  Senate Majority Leader Mitch McConnell (R-Kentucky) indicated that Republican members of the U.S. Senate will not support a package that contains $160 billion in aid for state and local governments.  State and local assistance and provisions for COVID-19 liability relief for businesses remain the biggest stumbling blocks to reaching a deal.  Both state and local aid and liability relief were included in a $908 billion package put forth by a group of bi-partisan/bi-cameral lawmakers; however, the liability relief section, albeit much more limited, warranted further construction to satisfy top Congressional Republicans.   The bi-partisan/bi-cameral plan also includes a number of other important aspects such as increased unemployment benefits, monies for vaccine development and distribution, monies for small business relief, among others.  Complicating matters was Majority Leader McConnell support for a $916 billion proposal released by Treasury Secretary Steven Mnuchin which differed with the bi-partisan package by resurrecting direct relief to many U.S. residents.  The bi-partisan package focuses on enhanced unemployment benefits.  House Speaker Nancy Pelosi (D-San Francisco) and most Congressional Democrats view the bi-partisan $908 billion plan as the best path to a deal.  During the week, Majority Leader McConnell expressed willingness to set aside his top priority of business liability relief in exchange for the elimination of state and local government aid.  This was rejected by the House Speaker.