No, neither is taxable to Federal or State. The 1040 asks if you got the Fed stimulus. If you got it, you report the amount you got. Then the matter is closed if you got what you were entitled to. By reporting the amount you got. if you were paid short, you will get the balance due you in your refund.
However, if the amount you report differs from what the IRS thinks you got, it will delay your refund while the IRS traces the payment. So, be sure that you report the correct amount--- don't guess. Check your bank records to be sure.
