No, not everyone was impacted. On this forum, we've seen where people are preparing a tax return for someone who did not go out of business, made more in 2020 than in prior years, did not get sick, and still took a distribution deciding to take advantage of the provision that didn't apply to them. Since the taxpayer can self-certify, though, there's not much to be done about that.

"Her Covid reason is son lost job who lives with her,"

Read Form 8915-E instructions:

"3.You experienced adverse financial consequences as a result of you, your spouse, or a member of your household (as defined next)"

"Member of your household. For purposes of determining whether you are a qualified individual, anyone who shares your principal residence is a member of your household."