1913691
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Why do you think that income is not taxed?
If you were working for FEMA as a private contractor then you would treat this a self employed income. It would be taxable.
However FEMA assistance is not taxable income and does not affect benefits from any other federal program. 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.
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