1099 NEC from school district for student IEP related transportation reimbursements. Is this taxable? How to properly enter?

Kiddo gets IEP related services in adjacent school district. Rather than bus him, we do pickup/drop off and the school district reimburses us something like 40.5 cent/mile. This was reported on a 1099 NEC. My understanding is that IEP related costs are not taxed and I'm a) uncertain about that and b) not sure how to properly account for it in TurboTax.