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OK. Here is info as of Feb 3, 2023. Apparently, the IRS hasn't actually decided if the FTB MCTR will be taxable. The following link goes to a local station's online article about the status.

https://www.kcra.com/article/rep-kiley-calls-for-irs-to-issue-guidance-on-whether-middle-class-tax-r...

According to the article, "...guidance COULD [my caps] come..." this week (Feb 6-10). At the end of the article, it quotes the IRS:

     "For taxpayers and tax preparers with questions, the best course of action is to wait for additional

      clarification on state payments rather than calling the IRS," the agency said. "We also do not

      recommend amending a previously filed 2022 return." 

Not terribly helpful, IMHO.