Since this grant is not considered "self-employment" income, it is true, this would be regarded as miscellaneous income and "not subject to self-employment tax". Miscellaneous income is taxed at your ordinary income rate, not considered self-employment income.
ThomasM125 is correct, 2017 Tax Cuts and Jobs Act suspended "miscellaneous itemized deductions" for individual tax payers through 2025.
@danwaid
