Sort of. Currently there is a huge temporary? exclusion.

https://www.irs.gov/forms-pubs/new-exclusion-of-up-to-10200-...

Also, don't know if it's still going on now but when all these extra federal unemployment payments started, they were an extra $600 per week no matter how much state unemployment you qualified for. So, e.g. if you were a student who worked 10 hr/week part time, you received an extra $600/wk on top of your state money (which wouldn't be much because you worked so few hours).

https://www.dol.gov/coronavirus/unemployment-insurance#:~:te....

Unemployment insurance was a godsend for desperate full-time service workers who lost their jobs in the pandemic, but it was also an insane boondoggle for part timers.