Bill · S. 4780· Senate(119-S-4780)
A bill to amend the Internal Revenue Code of 1986 to exclude micro-grants for food security from gross income.
- Introduced
- 6/15/2026
- Last activity
- 6/15/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Lisa Murkowski
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill aims to change the Internal Revenue Code of 1986. It would prevent micro-grants for food security from being counted as gross income. Specifically, it applies to subgrants or financial assistance received by eligible entities. These entities are defined by the Agriculture Improvement Act of 2018. The changes would apply to taxable years starting after the bill is enacted.
Yes· 3 of 28
Would households on low incomes be better off under this?+7
Directly benefits those relying on food security grants and assistance.
Would children be better off under this?+4
Children are primary beneficiaries of food security programs.
Would people over 65 be better off under this?+4
Seniors are a high-risk group for food insecurity.
The opposite
Does this reduce what the federal government owes?-1
Tax exclusions slightly reduce federal tax revenue.
Who it would affect, and how
Potential Positive Impacts for People
- Tax Exclusion for Food Security Grants: Eligible entities would not have to include subgrants or financial assistance for food security in their gross income, as stated in Section 1 (a). This could allow these entities to keep more of their funding to address food security.
Potential Negative Impacts for People
- No negative impacts for people are mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+7Good For Children+4Good For Native Americans+4Good For Retirees+4Good For Rural Residents+4Good For Seniors+4Good For African Americans+3Good For Farmers+3Good For Hispanic Americans+3Good For Immigrants+3Good For People With Disabilities+3Good For Students+3Good For Urban Residents+3Good For Veterans+3Good For Asian Americans+2Good For Business Owners+2Good For L G B T Q Community+2Good For Men+2Good For Middle Aged+2Good For White Americans+2Good For Women+2Good For Young Adults+2
- Economy And Finance
- Improves Small Business Support+3Reduces Small Business Taxes+2Improves Economic Growth+1Reduces National Debt-1
- Social Issues And Justice
- Improves Poverty Reduction+4Reduces Homelessness+1
- Environment Energy And Infrastructure
- Improves Rural Development+3
- 6/15/2026
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.