It seems to be a popular news item in Minnesota as of late.  I don’t know what the magical formula is to determine why some state payments are tax free but others aren’t. But in the bigger picture of life, the maximum payment was around $1300 so nobody should have a humungous tax liability from it.  I’m more worried that Illinois is going to be suffering from another supply problem with Fireball now that Mr Fireball has more time on his hands to enjoy his favorite beverage.