Don't believe that nonsense.  Just because some anonymous IRS suits showed up and talked to someone at the Arizona Department of Revenue, doesn't make it law.  For the latest developments, here's an article that doesn't require a subscription to the (Phoenix) Republic or (better source, Tucson) Star. 

https://ktar.com/story/5559296/state-leaders-push-back-on-irs-for-taxing-arizona-families-tax-rebate...

For the Arizona AG's 4-page letter to the IRS Commissioner, see

https://www.azag.gov/press-release/attorney-general-mayes-urges-irs-reverse-decision-affecting-recip...

Including this in a client's income, based on oral testimony from people who say IRS might issue something more official next month, is malpractice. Unfortunately, it's going to delay some returns for people who are waiting for IRS to tell them to jump, before they ask how high.