"So tempted to include the credits in the year received."

Yes, that's why you will be amending. Credit in the time periods where the credit applies, based on applying for the credit using those wages in those periods.

You seem to want to include in the year the funds are received. That's placing a red flag on the filing, because the IRS certainly knows which periods are qualified for eligibility. And that's not likely the same period the funds are paid out.