Yes.

https://www.irs.gov/newsroom/cares-act-coronavirus-relief-fund-frequently-asked-questions

https://tax.idaho.gov/n-feed.cfm?idd=4380

Here are answers to frequently asked questions about the bonuses, grants, and jobless benefits

Why are these items taxable?

Bonuses, grants, and jobless benefits are treated as taxable income by the IRS, and since we follow IRS guidelines, they are taxable by Idaho.