The Wuhan Institute of Virology and it's gain of function work that made coronaviruses more infectious was funded by the NIH.
A sufficiently nefarious interpretation of events might even implicate China regardless of how much America pays them. It already happened in Russia with Biopreparat during the Cold War, no reason it wouldn't happen again.
However, this is serious stuff, if accountability must be off the table we aren't ready as a civilization to mess with it. NIH did this under a "enhanced oversight" regime, the overseers need to be removed to start.
How can you assert that Covid v2 would be "stopped" by withholding American capital? Coronavirus isn't American IP, and even if it was, you won't use that to force accountability.