If I receive a large state refund this year (CA), how will that be treated on my 2019 Federal Return?  In other words, will that be considered income in 2019?  I believe that it would have been before the new tax law, but with the $10,000 cap on deductions for state and local taxes, it is unclear to me what this will  mean going forward.  In this case, the large ($15K) refund is an anomaly, not likely to occur in the future.