The short answer to your first question is yes. The short answer to your second question is any income from any source.
As explained in http://judaism.stackexchange.com/questions/67353/when-does-the-obligation-of-maaser-money-begin/67354#67354When does the obligation of Maaser money begin? ma'aser applies to any income (including an income tax refund). For example, a person getting money from tzedakah is still chayav to pay maaser on that income. That is because it is considered a neder (as Yaakov made to Hashem). Thus, any money that comes in from any source (including gifts, tzedakah, unemployment insurance payments, or the klitah) would be subject to maaser. Note that I am not comparing klitah to tzedakah but giving examples that people might think are not subject to ma'aser.
Thanks to @mbloch for this pointer http://judaism.stackexchange.com/questions/166/does-maaser-need-to-be-given-on-gifts/66612#66612Does Ma'aser need to be given on gifts? giving a more nuanced explanation of gifts
See this list