Not just that, Tom reduced his expenses, consumed only essentials in order to pay his rent, when if he known this was going to happen, he didn't need to had he

Not just that, Tom reduced his expenses, consumed only essentials in order to pay his rent, when if he known this was going to happen, he didn't need to had he known. This is effectively giving Joe and Jack extra income, while giving little extra income to Bob and none to Tom. This is the same issue with forgiving student loans... At the very least, CA should consider the forgiven rent as income paid to the renters whose rent was forgiven.