Received money from city for having a child – taxable?

Our city in the inaka had a campaign to financially help married couples start families which included quarterly payouts for one year provided we continued to live in the city. We had our first child last year, but now I just realized that this might be taxable. First, do I have to pay taxes on this money? If so, would this be classified as miscellaneous income?

by OvertechB

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