Mom doesn’t wanna get vaccinated and I don’t wanna get vaccinated, but she wants me to work for her. How can she make this possible?

Are you talking about working for an agency that will allow you to care for Mom as a client of theirs? This is done in PA. An agency hires you, pays you and gives you benefits. They also train you. Mom becomes a client so the company is responsible for deducting and reporting taxes and SS.

There is no such thing as an independent contractor when you are a healthcare aide. As I understand it, the IRS holds the employer/client responsible to deduct taxes and SS and sending the deductions to the correct agency.

If your problem is Mom has no money to pay you, then Medicaid in home maybe an option. Your State may pay a family member. Not all do.

If neither of you wish to get vaccinated then where is the problem exactly???

If you are working for her PRIVATELY then there is no problem.
If you are working for an agency it is highly probable that you will not have a choice to be vaccinated or not. To work in health field you will have to be vaccinated.
She and you have a contract and it should specifically outline your care duties and your pay.

Will vaccinations be mandated for care workers where you live?

I don't understand the problem. If you both don't want to get it, then....?