The CA Tax on SVOG may be removed, it is in the latest budget proposal:

https://lao.ca.gov/Publications/Report/4492

Conform to Federal Tax Treatment of Federal Economic Relief. The Governor’s budget proposes to exempt certain federal pandemic‑related grants from taxation. In late 2020 and early 2021, the federal government created two new grant programs, the Shuttered Venue Operators Grant (SVOG) and the Restaurant Revitalization Fund (RRF), to provide additional fiscal relief to businesses that were especially impacted by the pandemic. These grants are not taxable under federal law. Under current state law, however, both grants are taxable. This proposal would conform state law to the federal law, exempting the grants from taxation. This change would reduce state tax revenues by about $500 million over several years.