If we use cash back apps at grocery stores (Ibotta) does that count as income with the change in 2022?

If you must make a purchase with the card in order to obtain the cash back, the IRS considers it a non-taxable rebate.

Rebates and coupons are fancy ways of offering price discounts, and discounts are not taxable income.

However, if you buy business supplies or inventory with a rebate card, the amount of your business expense is the price after the discount or rebate, not the original price.