Did you find your client on a specific Grant list? That's one of the easiest ways to determine what they got. Last tax year, a few preparers asked about fisheries grants, which were not stimulus grants but trade grants, so they had the wrong concepts entirely.

Here is one main difference: The Fed SVOG is administered by the SBA:

https://www.sba.gov/funding-programs/loans/covid-19-relief-options/shuttered-venue-operators-grant

not that local small business development office. I didn't catch that detail yesterday. Another is that the SBA shut down the program Aug 20, 201. But SF shows they have a new phase Jan 2022 with applications accepted Dec 2021.

Typically, the local grants are taxable for Fed, and simply entered as part of business gross revenue, and subject to SE, if that applies. Unless there is a specific provision excluding it (Fed or State) such as, County Health Depts issued grants to health care providers specific to HVAC or PPE and to Food Banks and those are usually excluded. You should be able to find that bill or law, though, that proves it.