There was a change in the IRS tax code just recently, regarding IHSS payments.
IHSS wages, claimed by someone living in the home of the client (usually a parent, but could be a sibling, grandparent, nanny, or someone else unrelated), are no longer federally taxable, IF the client is on Medicaid Waiver. This change looks like it's valid retroactively, for as far back as you can amend your taxes (usually 3 years). It is still taxable for anyone claiming the hours who doesn't live with the client.
For some, it might not make a huge difference, but if you have the max hours, that could mean a full federal refund on $35k income per year!