With that clarification finally issued, various forms of general welfare and disaster relief payments don’t have to be reported by taxpayers in 17 states: Alaska, California, Colorado, Connecticut, Delaware, Florida, Hawaii, Idaho, Illinois, Indiana, Maine, New Jersey, New Mexico, New York, Oregon, Pennsylvania, and Rhode Island.
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Additionally, four states are special cases in terms of stimulus check taxability because they issued relief payments in the form of refunds of state taxes paid: Georgia, Massachusetts, South Carolina, and Virginia.