I see the same thing re: taxability. 

For me and mine, I am thinking about disregarding that part of the rebate that may or may not be taxable. Most individuals that I prepare no longer itemize. Only a handful of my married individuals and a few more single individuals do so. 

If the IRS wants their few dollars, let them send notice. I've asked a few clients and all so far stated file and we'll deal with any correction notices down the road. Im willing to bet donuts against dollars that will NOT happen. 

Thats for me and mine........