I believe your information is old and inaccurate. The First Responder Recognition payment that was issued during the 2021 tax year was not taxable. No 1099 was issued for that payment.
The payment that was issued in 2022 is taxable, per the letter that accompanied the letter. A 1099-NEC was subsequently issued by the state to the recipients of the payments.
In the document you cited and linked to, it specifically says the people eligible for the payment mentioned, must have been employed between March 2020 and July 2021 to qualify. This was during the Covid-19 declared emergency.
I could be wrong, but I'm pretty sure the change in status of this emergency effects whether or not this 2022 payment is taxable.
