Single Status Update
Any church that violates safety Covid protocols (I.e., mass crowds, no social distancing, service during a lockdown when they were supposed to be closed) should have their tax exemptions permanently revoked.
Revoking the tax except status is a hollow threat because it will be quickly restored by the next politician looking to score some easy brownie points.
Its a lose-lose position, even if blocking congregations of people is the right thing to do. You look like a monster for blocking churches, while at the same time your punishment will be challenged and quickly undone. Furthermore, it'll stress out relationships between communities and police - which also opens a whole 'nother can of worms.
No easy answer to this aside from begging people not to be stupid.