I'm also sitting on the fence on this.  I don't have many CA clients and the ones I do have are slackers (2021 returns were filed in October last year).  If we don't have an official IRS position by then I'll go with the prevailing winds.  Smells like "general welfare" to me.

VA did a tax rebate last year.  IMO that IS taxable to the extent of tax benefit received in a prior year.  The rebate required that you paid tax in the prior year and it was limited to the amount of tax paid.  Don't know about other states but I suspect the devil's in the details...

Rick