An even more "Special Case" of the case above are the rebates that some PoCos -like SDG&E - made available to EV and PHEV owners in their service area over the past few years. Last year this "rebate" (applied as a "EV Climate Credit" to the bill) was $850/vehicle. In our case, it essentially wiped out the electric bill for 7 months (we also have solar + battery). So, is that a credit? A rebate? Income? As others have noted, unless it's reported on a 1099-misc, it's between the PoCo and the customer. The money comes from the state as CARB generation credits to the PoCos - and they have the latitude to decide how to use them as incentives for EVs … so some use them to add extra EV purchase rebates, others use them to offset EV customers' bills.
So the $800 rebate mentioned in the OP comes from the same pot of gold, at least originally.
Here's what it says in the SDG&E fine print:
7. Tax Liability. SDG&E reports Electric Vehicle Climate Credits paid under this Program totaling more than $600 in a calendar year as income to the Applicant on IRS Form 1099. I understand that I am urged to consult my tax advisor concerning the taxability of Electric Vehicle Climate Credits. SDG&E is not responsible for and disclaims all liability for any taxes imposed on me as a result of receipt of Electric Vehicle Climate Credits from this Program.
Whether or not the recipient gets a copy of the 1099 form is still somewhat of a question… I haven't seen one in 3 years of this program (last year was apparently the last year unless there's a change in the CARB regs.)