S4780Referred to Committee

A bill to amend the Internal Revenue Code of 1986 to exclude micro-grants for food security from gross income.

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
119th
Congress
2026-06-15
Introduced
0
Cosponsors
S
ⓘ
Type

Sponsor

Lisa Murkowski
Lisa Murkowski
Republican · AK · Senator
Votes with party: 65.2% (823 recorded votes)

Full profile: /officials/M001153

Source: Congress.gov · FEC

Cosponsors (0)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

No cosponsors on record. Bills can pass without cosponsors — this often means the sponsor introduced the bill alone, either because it's a messaging bill, a chairman's mark, or simply early in the legislative cycle.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Read twice and referred to the Committee on Finance.

2026-06-15

Source: Congress.gov

Committee Activity

Currently in

Plain-English Summary

The proposal would allow people receiving small grants specifically intended to help them buy food to exclude that money from their taxable income, meaning they wouldn't have to pay taxes on those assistance payments. This would primarily benefit low-income individuals and families who receive food security aid from government or nonprofit programs. The change would reduce the tax burden on people already struggling with food insecurity.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

Full Bill Text

Verbatim text published on Congress.gov via GovInfo. Use Cmd+F / Ctrl+F to search within this excerpt.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4780 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4780 To amend the Internal Revenue Code of 1986 to exclude micro-grants for food security from gross income. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES June 15, 2026 Ms. Murkowski introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to exclude micro-grants for food security from gross income. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. MICRO-GRANTS FOR FOOD SECURITY EXCLUDED FROM GROSS INCOME. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139L the following new subsection: ``SEC. 139M. MICRO-GRANTS FOR FOOD SECURITY. ``(a) In General.--In the case of an eligible entity (as defined in subsection (b)(1) of section 4206 of the Agriculture Improvement Act of 2018 (7 U.S.C. 7518)), gross income shall not include any subgrant or other financial assistance received by such eligible entity under such section of such Act.''. (b) Clerical Amendment.--The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item related to section 139L the following new item: ``Sec. 139M. Micro-grants for food security.''. (c) Effective Date.--The amendments made by this section shall apply to amounts received in taxable years beginning after the date of enactment of this Act. <all>
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