State tax "rebate" -- Federal taxable income?

[Stan Brown]

From the New York Times <https://www.nytimes.com/2023/01/13/your-
money/tax-refund-credit-irs.html>:

"Also in 2022, some states with budget surpluses have been issuing
tax rebates to residents. While there has been some confusion about
whether such payments count as taxable income on 2022 federal
returns, that is not the case, said Richard Auxier, senior policy
associate at the Tax Policy Center. ..."

I tried to find confirmation of this on the IRS website, but without
success; I also failed to find anything relevant at the Tax Policy
Center. (Possibly I didn't hit on the right search terms.) Can
someone point me to the right place on irs.gov?

Please note, we're not talking about a refund on an overpayment of
taxes -- I know that would not be taxable income for me because I
have taken the standard deduction for the past few years. But the
"rebates" are giveaways from states to the public.

--
Stan Brown, Tehachapi, California, USA https://BrownMath.com/
Shikata ga nai...

[Stan Brown]

My apologies -- this was intended for misc.taxes.moderated. I don't
know how I screwed up and posted it here, but obviously I did. Pl
ease disregard.