2006 journal of accounting listed 3 criteria that seemed to apply directly to the California middle class tax rebate, and I saw several discussions regarding this. While a version of this exemption applies to Tribal entities the journal article made no such limitation the implication being that it was a non-exclusive doctrine, so it should apply to the general public as well. Providing tax relief for inflation or high gas prices and then taxing the relief on the federal level is obviously defeating the purpose of providing financial relief.