Stafford Act Section 139 - Tax exclusion for ER provided lodging, meals, transportation, child care, elder care etc. for essential business employees

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https://www.winston.com/en/benefits-blast/coronavirus-tax-free-section-139-benefits-silver-lining-on-the-cloud-of-a-novel-disaster.html

Employer operates an essential business (power) and is offering to pay  (or provide reimbursement for)  to have additional employees lodged at facilities or near facilities (think either hotel or basically whatever they can come up with) along with transportation, food, child care, elder care etc... basically everything to have all hands on deck for this outbreak.

Trying to determine if these abnormal short duration benefits would be taxable, seems like the stafford act may , via a Section 139 program, to allow for the reimbursement of these expenses. Any thoughts on whether this may be permissible