Are state disability benefits taxable in tax year when you were eligible for them, or approved for them, or when benefits were actually paid?

Imagine that someone gave birth on November 5th, 2020. California allows moms to take off up to 8 weeks of disability insurance benefits.

Are such state disability insurance benefits taxable in 1) tax year when you were eligible for them; or 2) approved for them; or 3) when benefits were actually paid?

P.S. I know that state is supposed to send 1099-G form. But in case some benefits were paid back (e.g. PFL) so you would qualify for DI, then it is hard to figure out if manual adjustments to 1099-G needs to be made in case some benefits were paid back.