I totally agree with this post. No where in all the discussions was whether the tax treatment of government grants for a business (non-corporate of course) subject to SELF-EMPLOYMENT TAX. Of course it is taxable for INCOME TAX purposes (only certain PPP and EIDL loans are not taxable). But the first question was about SELF EMPLOYMENT TAX, and that question was NEVER answered. 

My guess is that it is subject to SELF-EMPLOYMENT TAX because it relates to a business that is subject to SELF EMPLOYMENT TAX.  But I do not know for sure.  

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