According to CVRP Implementation Manual linked here, CVPR is NOT taxable.
The relevant section is on page 11 (pg 14 of the PDF) and reproduced below:
The CVRP rebate is not taxable income and the Administrator does not issue a 1099 for
your rebate. The Administrator cannot offer tax advice of any kind. If you have tax
related questions, please consult with your individual tax advisor.
