Main Street Enhancement and Safety Act This bill expands allowable and forgivable uses for loans made under the Paycheck Protection Program, established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019), to include reopening costs. Reopening costs are costs for (1) acquiring health and safety supplies, including personal protective equipment, needed to prepare for reopening; and (2) creating a safe environment for customers upon reopening, including changing or modifying the recipient's business.