That should not be considered as taxable income and no reporting is necessary.
You should not have received a Form 1099 reporting any assistance.
If you did get Form 1099, please continue your question as this may be something different than COVID 19 rent relief.
“Section 501, Division N, of the Consolidated Appropriations Act, 2021, enacted December 27, 2020, allows States and political subdivisions, U.S. territories, Indian Tribes, and the Department of Hawaiian Home Lands (“Distributing Entity”) to use certain funds allocated by the Department of the Treasury to provide financial assistance to households to pay rent, utilities, home energy expenses, and other related expenses. Section 3201 of the American Rescue Plan Act of 2021, enacted March 11, 2021, appropriates additional funds for States, political subdivisions, and U.S. territories to provide financial assistance to households to pay rent, utilities, home energy expenses, and other related expenses. “
“ Emergency Rental Assistance payments, including payments for utilities or home energy expenses, made to eligible households are not considered income to members of the household.”