That's an excellent question. We've had a similar question in these forums regarding MD and VA. The consensus there- no one knows.

Thank you for your reply. Appreciate it 

Does this clear anything up for you?  (Probably not, didn't clear anything up for me!)

https://www.law.cornell.edu/uscode/text/4/114

Rick

I'd probably prorate it by days per state if I had a dog in the race.  All I have to hang my hat on is this part of CARES:

(5) INCOME INCLUSION SPREAD OVER 3-YEAR PERIOD.— (A) IN GENERAL.—In the case of any coronavirusrelated distribution, unless the taxpayer elects not to have
this paragraph apply for any taxable year, any amount
required to be included in gross income for such taxable
year shall be so included ratably over the 3-taxable-year
period beginning with such taxable year.

<shrug>

@rbynaker  Rick, I put that MD/VA question on the MACPA listserve and got no response. There is a woman there who is a MD tax expert- she teaches a law school class in MD tax- and I was hoping she would chime in.