(3) Overlap For the purpose of calculating a filer’s emergency family relief credits, no emergency family relief period or partial emergency family relief period may overlap with another emergency family relief period or partial emergency family relief period, nor shall multiple partial emergency family relief periods be counted both immediately prior to and immediately subsequent to a full emergency family relief period. (g) Treatment of emergency family relief credits for income tax purposes (1) Payments not to be taxed Notwithstanding any other provision of law, no amount received as an emergency family relief credit shall be treated as income for the purpose of calculating Federal, state, or local tax liability. .