Why are you so eager to let people off the tax hook? My biggest pet peeve with the tax code is that half the population doesn't pay. And yet that half gets a whole bunch of taxpayer funded benefits.
Again I'm against any deductions or exceptions. All income at say 20%. Important note: not just earned income. Interest, investment, corporate, dividend, whatever.
And yet, here I sit locked down indefinitely yet I know of no one nor do I know anyone who knows anyone that has COVID. And that's living in NJ, not Wyoming, Idaho or Montana.