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No it didn’t. Unless recipient wrongly claimed forgiveness by gregmorrissey

At least as it relates to the IRS. State Departments of Revenue may have ruled differently.

For the vast majority, the recipient was able to claim the deduction for payroll expenses and did not have to claim the forgiveness as income. This resulted in a net benefit to the recipient.

EDIT: The average PPP loan forgiveness was $72,100. At a 25% tax rate, that is a benefit to the recipient of $18,025. In aggregate, $757B out of $790B in PPP loans have been forgiven. That's roughly $190B in benefit to business owners over and above the PPP loans themselves.