There does seem to be a lot of confusion on this, but the latest instruction from IRS seems to say it is excludable. "If you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 7 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G." The IRS is saying to reduce the amount of benefits by any payments you had to make to your state for PFL, or unemployment, so it follows that PFL and unemployment are excludable. Here is link:
https://www.irs.gov/forms-pubs/new-exclusion-of-up-to-10200-of-unemployment-compensation
