Hymotion, the Florida Rebate, and the IRS

I'm wondering if anybody here would know if the $5000 Florida rebate from the Department of Energy (Federal) is considered taxable income by the IRS, or is it considered a partial payment (in this case re-payment after the initial outlay) toward the kit?

The interesting thing is that there is also a Federal Tax Credit of 10% of the purchase price of the kit, but depending on the tax status of the Florida rebate it would change the tax credit amount too. If it is taxable, it is possible that the tax on the $5000 rebate would more than offset the Federal Tax Credit of 10% of the purchase price.

I have searched on the IRS website, but can't find any information.

Thanks for the help.