The state of Georgia made a statement shortly after they began sending out the refunds, stating that they would not be taxable. The IRS has yet to weigh in on the situation other than to say they are looking in to, and recommending not filing until they do. Of course, you have already filed. If they do determine that the payments are potentially taxable, the Georgia refund would almost certainly only be taxable had you itemized deductions, including Georgia State Income Tax.
To see the IRS Statement, click on IRS Statement — Taxability of State Payments
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