This is a great reference table; even though the date shows May 15, 2021, it was updated and includes SB 113.

https://gpwcpas.com/grant-credit-loan-and-other-relief-comparison-chart/

"Not taxable for Federal and eligible expenses paid with funds received are deductible.

SB 113 Conforms California to Federal. I.e. These payments are not taxable to California and the expenses are deductible."