No - FEMA assistance is not taxable income, and does not affect benefits from any other federal program.  There is no reporting requirement.

FEMA grants for rent, essential home repairs, personal property losses and other serious disaster-related needs not covered by insurance do not count as income.

For more information, please see the following IRS webpage with FAQs for Disaster Victims about FEMA mitigation payments:

https://www.irs.gov/businesses/small-businesses-self-employed/faqs-for-disaster-victims-mitigation-p....