On May 27, 2021, California Governor Newsom’s “Vax for the Win” program with awards to vaccinated and to be vaccinated Californians provides: $1.5 million to each of 10 individuals $50,000 cash prize for 30 individuals $50 gift cards to the first 2 million individuals vaccinated on or after May 27; prize not awarded until vaccination series is completed. The total cost is $116.5 million. So, what are the tax consequences? Accession to wealth, clearly realized so taxable (§61, §74, and Glenshaw Glass, 345 US 426 (1955)) unless an exclusion applies.