Today IRS affirmed that Covid era relief payments made by State of New Jersey are not taxable. https://www.irs.gov/newsroom/irs-issues-guidance-on-state-tax-payments-to-help-taxpayers?fbclid=IwAR0f90_ehCncFZ-lyOOgEJ2u1kkgHRCBFFG_kvy64kDQxEhnRN2Qi3rTEgA