I  would like to have the responders rethink the answer to" Is Interest income received on ERC taxable income in year of Receipt." Keep in mind that this is for an Accrual Taxpayer ( NOT cash basis). The ERC checks that my client has been getting are sometimes for more than the number days in the current year. 

By accounting definition- Thus, an accrual-method holder generally recognizes interest income as it is earned over the term of a loan.

Are you still of the opinion to recognize interest income when received even for Accrual taxpayer?