let's say you took an $80k hit to gross receipts for the year.  All you did was replace the $80k hit with $80k from this stimulus.  You're paying a % of that back in tax, rather than the full $80k.  Am I wrong?  In that case, why wouldn't you take it in the first place, even if you don't take a hit?  You'd make an extra $80k and only pay a portion back on that, in the form of tax.  You still come out way ahead, no?