2023: Taxpayer Stimulus check taxable income?

I do not even know whether Taxpayers Stimulus Check reflects as a taxable income. I had heard both good and bad and I do not want to be submitting my taxes wrongly. Do I indemnify the reporting of the checks, in case they are not taxable? How do I handle them in the preparation of my return? To whoever has already filed this year, what were the rules you abided by concerning the stimulus check? I am aware that there is a lot of complexity in the matter at hand, and I would not wish to end up making any costly errors.