Generally, you include an amount in gross income for the
tax year in which all events that fix your right to receive the
income have occurred and you can determine the amount
with reasonable accuracy. Under this rule, you report an
amount in your gross income on the earliest of the following dates.
• When you receive payment.
• When the income amount is due to you.
• When you earn the income.
• When title passes.

I get 2021 for all of those for EIP#2 – after all, Treasury promised that everyone would get a payment who was entitled to one, so there must be something defective about those who claim it was due and they earned it at the moment the bill was finally signed.