No - FEMA assistance is not taxable income, and does not affect
benefits from any other federal program. There is no reporting requirement.
FEMA grants for rent, essential home repairs, personal
property losses and other serious disaster-related needs not covered by
insurance do not count as income.
For more information, please see the following IRS webpage
with FAQs for Disaster Victims about FEMA mitigation payments:
https://www.irs.gov/businesses/small-businesses-self-employed/faqs-for-disaster-victims-mitigation-p....