@IRonMaN The only news I could find this week was a rehash by a clueless Kiplinger's rewrite reporter who was regurgitating a December news story.  That was based on some word-of-mouth by your governor complaining about what some nameless IRS source told some nameless Department of Revenue source.  

The December article explained, "The IRS noted that the federal pandemic emergency declaration ended on May 11, 2023; Minnesota’s Legislature didn’t give final approval of its rebate until May 21, with the governor’s signature coming on May 23.  Walz said the cutoff irked him."

In Arizona, our governor signed the legislation on May 11 (the last day of the pandemic disaster declaration).  So IRS can't use that excuse here.  Fact is they don't have any excuse, in either state.  If they don't get around to admitting it, the courts will help them with it.