That’s what the Relief for Restaurants and Other Hard Hit Small Business Act of 2022 (H.R. 3807) would do. It would extend pandemic relief by authorizing more spending by the Small Business Administration. The “covered period” would not end until the later of March 31, 2023, or a date not later than 2 years after enactment of this measure. Any financial assistance would be excludable from gross income. #IdeaoftheDay