You probably read this CNBC story, or maybe another source that picked it up. It relies on H&R Block, need I say more?  For Arizona, Block says we are not taxing unemployment because the forms and instructions haven't been changed yet.  That's going to be news for the Republican legislature, which has not yet decided whether to conform to the Democratic Congress.  

https://www.cnbc.com/2021/03/30/10200-unemployment-tax-break-american-rescue-plan-states-giving-the-...