This rebate payment is not taxable on your Minnesota income tax return. The Internal Revenue Service determined this rebate to be taxable on the federal return. Due to this decision, all rebate recipients were sent a Form 1099-MISC to use when filing their 2023 individual income tax returns.
Please see TurboTax Expert SharonaD007's excellent explanation of how to enter this 1099-MISC rebate from the State of Minnesota; here