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>