The FAQ section you’re referring to pertains to 2021 payments. My previous posting (posted as SeanTT2021) only pertains to payments made during 2020. Review FAQ section for 2020 payments, here:
https://www.ihda.org/about-ihda/covid-19-housing-resources-information/#collapse2020LandlordFAQs
It appears the IL agency issuing these payments during 2021 is taking the stance that they do not meet the qualifications under IRC section 139. As such, they would be taxable absent any other exclusion.
