Is a dividend check I received from my auto insurance taxable income in PA ?

[dj2]

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.

[DavidD66 · Accepted solution]

No, that would not be taxable income.  That would be refund of your insurance premium.   

[Bsch4477]

This is not my area of expertise but I would consider  it a return of premium and wouldn’t report it. 

[dj2]

I'm very grateful for your response.