As I noted, and now have done OH research, there are, for example:

"The new deadline gives such facilities an extra three months to apply for reimbursement from the COVID-19 Indoor Air Quality Assistance Program, a program funded by $28 million in federal CARES (Coronavirus, Aid, Relief, and Economic Security) Act dollars and administered by BWC at Governor Mike DeWine’s request."

"and sent out over 5 billion dollars."

That would be this one, then:

https://info.bwc.ohio.gov/wps/portal/gov/bwc/news-and-events/news/5-billion-on-its-way-to-ohio-emplo...

"The dividend follows a $1.54 billion dividend in April and one for $1.3 billion in October, both made possible by BWC’s healthy investment returns on employer premiums, a declining number of injury claims, and prudent fiscal management. The latest dividend is nearly four times the premium employers paid in policy year 2019."

Point being, who issued a 1099-G doesn't necessarily define how it is treated.