Another law, another set of regulations and a collection of other issues.  Nobody is stopping business owners from establishing cash reserves and as others have mentioned here there are even certain tax advantaged methods already available.  Many business owners do plan for lean times already and many also buy insurance for various crises like fire.  What it is very unlikely is a business that planned for the government to suddenly force their closure.  Now everyone has a new risk to plan for that wasn't in the equation before and also varies depending on where you are in the country.  And while the current focus is on Covid we still may have to plan for what the goal post will be in the future.   Today it's 200k deaths but what if the seasonal flu is projected to kill 60k next year?  Do we close for that?  Are restrictions implemented? I know this is a bit off topic but I am far more concerned about generating a stable business environment where we at least know what the rules will be going forward, than implementing new variations to the already ridiculous tax code.  I saw one response in here from someone in the performing arts.  Even something as simple as a mask mandate can kill that industry as actors with their faces covered aren't that enjoyable to watch.  So lets decide on how we want to deal with things like this in the future first, then we can plan are businesses accordingly.