I thought the same thing. I guess the state’s determination of what type income it is or if it is income might have some influence with the IRS, but they can’t make that decision.
They have to retractively change the taxable status of every “per diem’ ever paid to any public offical for as far back as they have been paid.....
This is going to pi$$ off an awful lot of current and former state employees...
Otherwise it’s a ‘selective determination’ which is illegal.