Your mom is not giving you the money. She is hiring you to build her a new house, is that correct?
The gift tax has high limits and your mom probably would not pay a gift tax, depending on prior gifts. The lifetime exclusion is over $11 million. If your mom has passed that mark and is giving you the money, then it would be taxable. See About Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return.
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