Are you talking about the NYS TAP program or a different state? I think CA has a program called TAP too.
What does the paper your mom is supposed to sign say? We filed for the NYS TAP and I had to sign saying the info. was accurate to get the aid released. If that’s what the form is it doesn’t have any impact on future taxes. I don’t think students pay taxes on the NYS TAP Grant, but @sybbie719 could tell you for sure.