Paid Family Leave (PFL) income is money you receive from your employer, an insurer, or the government while you are away from work for an extended period of time so you can recover from a health issue, take care of a seriously ill family member, or bond with your newborn or newly adopted child. It is generally taxable income.
I think you may be asking if you can get paid to care for your mother. There isn't anything you can get on your tax return for that, but click here to read this article from AARP.
Depending on her situation, you may be able to get paid by Medicare, Medicaid or the VA.