I saw a different post on here saying such a 1099 is not taxable income and should be entered as negative income, but everything else I see says this kind of rebate is taxable.  The post here (https://ttlc.intuit.com/community/taxes/discussion/re-is-a-1099-misc-city-rebate-taxable/01/3438924#...) has a TurboTax expert citing to an article which really isn't related.  Is there any authority for this being other than taxable income?

FYI, the incentive program by the City of Dallas provided a rebate for part of the cost of a foundation repair.   A 1099-MISC, listing the city's payment as "rental income", was issued.  The home is a primary residence and not a rental property.  Please provide a citation to the law supporting any answer given.  Thank you.