Are shuttered venue operators grants taxable to California?

I did a web search for you:

shuttered grant california tax

And found:

https://gpwcpas.com/grant-credit-loan-and-other-relief-comparison-chart/

And that is dated in May 2021. This matters, because of all the late legislative actions.

"California does not conform. Amounts not repaid are taxable and expenses are deductible."

When do you think you pick up the income in California - the year you received the grant or the year you have submitted your final accounting to the SBA and received confirmation of your  receipt.

You may have proven a use of the funds by 12/31/21 but you may not have heard back from the SBA or, if you received more than $750K, you'll need a single audit for final signoff and that can't be done until 2022 as guidelines have not been released?

I think when the final approval from SBA is received but curious what others think

Possible good news!

The CA Tax on SVOG may be removed, it is in the latest budget proposal:

https://lao.ca.gov/Publications/Report/4492

Search "Shuttered" on this page.  

It looks like it is now NOT taxable to CA under recently passed  SB113 (as of 2.10.2022)

https://www.gov.ca.gov/2022/02/09/governor-newsom-signs-paid-sick-leave-extension-expanded-relief-for-small-businesses-and-historic-package-to-promote-innovation-and-entrepreneurship-in-california/