Yes, the rental payment you received from a Distributing Entity on your tenant’s behalf under an Emergency Rental Assistance program is includible in your gross income. Emergency Rental Assistance is intended to help eligible households that require financial assistance to pay for rent, utilities, home energy expenses, and other related expenses. While these payments are excluded from income for the households receiving the assistance, they are includible in the gross income of landlords who receive the payments on behalf of their tenants.
Sources:
§ 61. Gross income defined
Publication 525 (2023)