"I meant both by the government mandated quarantine"

Are you sure you don't mean "stay at home order" and not "quarantine?"

"Isolation and quarantine help protect the public by preventing exposure to people who have or may have a contagious disease.

• Isolation separates sick people with a contagious disease from people who are not sick.
• Quarantine separates and restricts the movement of people who were exposed to a contagious disease to see if they become sick."

Reducing contacts and setting up remote sessions is not quarantine. Quarantine is when you personally are told to wait out a period of exposure to see if you develop an illness. Isolation is when you are ill and don't want to be a public spreader.

"but also just by it being not safe to have large groups of clients coming into your home office all year."

That isn't quarantine or isolation. Restrictions are not the same thing as being ill, either.

"You want to work but it's just not safe"

That would be why a self-employed or "gig worker" got PUA funds, not UI funds. UI is from an employer relationship.

What you have is business people with reduced income. Or, you have someone who closed their business. Or, you have someone directly and personally impacted, which is why there is the sick days and family medical leave provisions. For instance, child care was closed and schools were closed, and home schooling was required, so many adults did not go to the office. That is neither quarantine nor isolation.

You have to evaluate each tax payer's status.