The Delaware Relief Rebate is not taxable on the state return. The state passed a law in Jan. declaring the payment a nontaxable federal disaster payment.
However Delaware said "it makes no representations or warranties regarding whether the receipt of a relief rebate issued during the period that the federal major disaster declaration exists for the State should be included in a taxpayer’s gross taxable income for federal income tax purposes."
Flat payment amounts without regard to income are generally not taxable because they are not based on income (everyone gets the same amount).
There is a bill in the Delaware legislature to declare the payment not taxable for federal purposes.
You may wish to wait to file while this is being debated, or your without the rebate with the understanding you may have to file an amended return later on.
House Bill 25
[Edited 02/04/22 | 15:05 PST to update that the bill was passed and signed by the Governor.
@bonjames900
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