It seems this would be the article for these grants:

https://www.fisheries.noaa.gov/feature-story/commerce-secretary-announces-allocation-300-million-car...

As you can see, they are directed at businesses, meant to compensate for reduced revenue (not due to tariff pressure, for instance), and paid not to individual taxpayers, but Business.

This is the IRS treatment:

https://www.irs.gov/newsroom/cares-act-coronavirus-relief-fund-frequently-asked-questions

"Q. If governments use Fund payments as described in the Fund Guidance to establish a grant program to support businesses, would those funds be considered gross income taxable to a business receiving the grant under the Internal Revenue Code (Code)?

A. Yes. The receipt of a government grant by a business generally is not excluded from the business's gross income under the Code and therefore is taxable. However, a grant made by the government of a federally recognized Indian tribe to a member to expand an Indian-owned business on or near reservations is excluded from the member's gross income under the general welfare exclusion."