Mom just started getting VA Aid and Attendance and wants to pay my sister and I for staying overnight with her. Ramifications?

My Mom wakes up a couple times a night to use the bathroom. She uses a bedside potty but is so unstable upon getting out of bed either my sister or I send every night at her house. She lives by herself during the day and gets along fine but does not cook for herself. I come home everyday from work to fix and eat lunch with her. She wants to use her VA money to pay my sister and me for staying with her at night. What are the federal and state tax ramifications for my sister and me?