The order didn't specify what the septic tank was filled with but the order from the Health dept stated it had to be filled with compactable material (gravel, stone or soil). 

I have a deal on the line with an older gentleman (70) in poor health.

@Sergey KalinaI wouldn't take medical advice from a friend unless they were a health professional(doctor, nurse, etc).You shouldn't take advice from a friend unless they practice tax or accounting.Regarding the deductions - it really depends on if the house was in service and what activity you are doing(buy and hold or flipping).

He is now part of a National Institute of Health study.  

https://www.inquirer.com/health/coronavirus/coronavirus-pennsylvania-evictions-foreclosures-governor-tom-wolf-josh-shapiro-attorney-general-20200507.html

Barbara Ferrer is a health expert not the Mayor. 

For her health I would really prefer this didnt happen.2) regardless of where they buy, the more money they use for their down payment, that leaves less in reserves...basic maths.

He is very dedicated to his nonprofit and has been vesting the property over the last 8 years, wanting his nonprofit (addressing global health issues) to have long term funding and his legacy to live and getting a tax write off.

It's an expensive repair but vital to the health of the property. 

As LL i try to help my tenants during their tough times (not only during covid but with issues with kids, health, etc) but when I get this in return is a hard blow to the gut.