question about if stimulus funds are considered income

I have a question about whether covid relief stimulus funds should only be sent to people who need them.

Are Stimulus funds considered to be income? If so, on next year's federal taxes, for those people with higher incomes, does the higher tax rate basically recoup the $2000 which was sent to them? Hence, in the long run the people who need the stimulus get it and those who don't need it, pay it back in their federal taxes?

This question came up at a recent dinner party.