I received a dividend check from my auto insurance last year that was the result of reduced vehicle usage/milage representing a percentage of my annual premium in 2020.
The closest related FAQ on Pennsylvania Department of Revenue regarding payments received in response to the Covid-19 pandemic in 2020 being subject to PA Personal Income Tax was answered by the Department with the following:
The Department does not follow IRC § 139. The taxability of these payments would be dependent on the nature of the payments and would have to be reviewed on a case by case basis.
TT never asked a question on dividends received of this nature, so I'm guessing no, probably not.
