These are my understandings.

I have never seen another aggregated table like that one for CA. It has the resources referenced, so it still is useful as a starting place.

I see Hickenlooper held the work session and in that article, they state: "Grants under the Restaurant Revitalization Fund program are tax-free federal grants and do not need to be repaid."

That tells me two things: Tax Free and Not a loan.

CO has "rolling" conformity and they don't support anything passed for the tax year after the end of the tax year. ARPA (has RRF in it) was signed into law by President Biden on March 11, 2021. You are preparing 2021.

I found no specific CO provision that negates the Fed treatment, for 2021. Let us know if you find differently.