Federal Taxes: Are Reward Points from a Credit Card Considered Income That Must Be Reported

I assume that rewards from a personal CC (not used for business expenses) are not considered income on a personal account because the payments are from after tax income.

But on a business card (or personal) were expenses are business expenses that are deducted, that they would be taxable income and must be reported.

Is the assumption correct?

Federal Taxes: Are Reward Points from a Credit Card Considered Income That Must Be Reported