Essential workers have been the most at risk during this pandemic and many, like myself, did not receive any hazard pay from their employers. On the other hand, you have unemployed people who were able to claim $600 per week in additional unemployment benefits on top of their base rate. This not only had many unemployed people making more than than they were making had they been working, but also making more than many essential workers! 

Now, those same unemployed people get to exempt taxes on up to $10,200 of what they received for 2020 and 2021, while essential workers again get NOTHING!!! The tax exemption should be for ALL, simply because had those unemployed gone to work, their wages would have been taxed. Not expecting to receive unemployment benefits is not an excuse to exempt taxes for those who received unemployment. It is taxable income just as wages would have been. I don't know how many times I heard someone "I don't want to go back to work because I'm making more on unemployment "

Yes, essential workers were fortunate to still have a jobs, but if many had the choice to be home to better protect their families without recourse from their employer, I'm sure many would have elected to do so. So far nothing has been done  specifically for essential workers, so once again they get the short end of the stick.

It's not only essential workers. Think about the elderly who are only receiving SSI and/or retirement income. I know many people file taxes with only SSI and/or retirement and owe a few hundred dollars to the IRS every year.  They should be able to get a break as well.