https://www.forbes.com/sites/alangassman/2020/04/19/why-are-independent-contractors-and-sole-proprietors-treated-poorly-under-the-payroll-protection-program-ppp-aka-hey-dude-where-is-my-allowance-for-health-insurance-rental-values-and-pension-costs-aka-i-should-have-filed-to-be-taxed-as-a-partnership/#2120bcfc6e3c
When implementing the PPP, it seems clear that the decision was made to prioritize small businesses that were not sole proprietorships or independent contractors.
