If Mom pays me for being a caregiver, is there a tax implication?

It is complicated.

So I live in one of the most liberal Medicaid states and a POA cannot be paid with a personal care agreement, it is a conflict of interest. So, you need to find out if you can legally enter into an agreement in your state.

If your mom can pay you, hire a fiscal intermediary to set up the EIN and process payroll.

A personal care agreement does not really mean squat imo. You need a timecard validating your agreement at FMV. Bogus agreements under FMV are rejected and can be considered gifting.

As Alva stated get a lawyer but do ask for suggestions on what to ask, write them down and go from there.

Yes. You should have a care plan and run it past a lawyer; worth an hour of their time. This way your Mom won't be considered to be "gifting" you, which would ruin her chances of having any financial help from Medicaid should she need it for as much as 5 years out. You will have to report this as income and your Mom give you a W2. Your duties should be written out. When you shop for her if you need reimbursement, etc. receipts should be kept. This is a financial transaction you cannot afford to do wrong. Don't take advice from Forums for important things that can have serious repercussions; see professional help and opinion.