You can visit the IRS website directly to learn more about the topic.
Economic Impact Payment Information Center — Topic J: Reconciling on Your 2020 Tax Return | Internal Revenue Service (irs.gov)
Economic Impact Payment Information Center — Topic J: Reconciling on Your 2020 Tax Return
A2. No, the Payment is not includible in your gross income. Therefore, you will not include the Payment in your taxable income on your Federal income tax return or pay income tax on your Payment. It will not reduce your refund or increase the amount you owe when you file your 2020 Federal income tax return.
A Payment also will not affect your income for purposes of determining eligibility for federal government assistance or benefit programs.