On a Homeowners Insurance loss, are the funds paid out for Add'l Living expenses taxed?

I was forced out of my house due to a covered insurance claim. The Insurance Company is paying my hotel bill and meals at restaurants above my customary 2 restaurant visits per week.
do I have to pay income taxes on my extra expense income?

If they are more than your usual living expenses, then they are taxed. The following is from IRS publication 547.

Insurance payments for living expenses. You do not reduce your casualty loss by insurance payments you receive to cover living expenses in either of the following situations.

You lose the use of your main home because of a casualty.

Government authorities do not allow you access to your main home because of a casualty or threat of one.

Inclusion in income. If these insurance payments are more than the temporary increase in your living expenses, you must include the excess in your income. Report this amount on Form 1040, line 21. However, if the casualty occurs in a Presidentially declared disaster area, none of the insurance payments are taxable. See Qualified disaster relief payments, later, under Disaster Area Losses.

A temporary increase in your living expenses is the difference between the actual living expenses you and your family incurred during the period you could not use your home and your normal living expenses for that period. Actual living expenses are the reasonable and necessary expenses incurred because of the loss of your main home. Generally, these expenses include the amounts you pay for the following.
Renting suitable housing.

Transportation.

Food.

Utilities.

Miscellaneous services.

Normal living expenses consist of these same expenses that you would have incurred but did not because of the casualty or the threat of one.

Example.

As a result of a fire, you vacated your apartment for a month and moved to a motel. You normally pay $525 a month for rent. None was charged for the month the apartment was vacated. Your motel rent for this month was $1,200. You normally pay $200 a month for food. Your food expenses for the month you lived in the motel were $400. You received $1,100 from your insurance company to cover your living expenses. You determine the payment you must include in income as follows.

1) Insurance payment for living expenses $1,100
2) Actual expenses during the month you are unable to use your home because of the fire $1,600
3) Normal living expenses 725
4) Temporary increase in
living expenses: Subtract line 3
from line 2 875
5) Amount of payment includible in income: Subtract line 4 from line 1 $ 225


Tax year of inclusion. You include the taxable part of the insurance payment in income for the year you regain the use of your main home or, if later, for the year you receive the taxable part of the insurance payment.