I purchased an EV and received a rebate check from the Minnesota Electric Vehicle Rebate Program. Do I report this as income on the 1040?

I emailed the MN department of commerce. They said they are sending out 1099s to everyone who received the rebate checks, but could not comment on whether or not the IRS considers it income. After doing some research, it seems for some states that provide this rebate, it is taxable and others it is not.