Hi Mike,
This is a good question!
Personally, I feel this is a matter for the individual to decide according to the light that is in them. Jesus was of course talking about taxes, but I'm sure there is broader application.
Perhaps a POV would be to say, give to Ceaser until it takes away what is to be given to God. For me, I don't want to risk my wife, so I'm avoiding assemblies for whatever purpose. The latest thinking I've been able to discern is covid passes more by being in groups, and by "super spreaders", or those with high viral shedding.
I miss church! I miss all the serving! All of it! My church was a real love fest. Not like many churches. But I'm trusting in God.
My wife and I constantly are talking about God, reading the Word together, praying together, singing, we are church. But I'm greedy!
Oh, and the one's I know who have caught covid, for the most part, are going the church. 'They' also say that eating in restaurants statistically doubles your chances of getting it.
So, I think we need to look at all these things, and be tender to the leading of the Lord.
Much love!