Cares act 401(k) distribution - definition of "ratably"

[Robert Hetrick]

I took a Cares Act 401(k) distribution this year, and am wondering about options to split the income. I know the IRS says I can pay the tax all in the first year, or "ratably over 3 years." 

Right or wrong, I'm of the opinion that my tax burden would go up in the coming years if Biden repeals Trumps tax plan.   I see very little chance of it going down.

If I claim the full amount of the distribution in the first year, it will definitely bump me into the next tax bracket by a significant amount - so I'll pay a higher rate on a little less than half of the distribution.

If I can split the distribution over two years instead of three, it will keep me in the same tax bracket this year, while minimizing the amount subject to potentially higher tax rates if the tax structure changes next year.

So that's the question:  Can I split the distribution income over two years instead of three?

Thanks in advance,

Rob