# 119-s-4780: A bill to amend the Internal Revenue Code of 1986 to exclude micro-grants for food security from gross income.

119-s-4780, A bill to amend the Internal Revenue Code of 1986 to exclude micro-grants for food security from gross income., is a 119th Congress bill sponsored by Sen. Murkowski, Lisa [R-AK] (R-AK); status introduced; PRIA reads it as touching household money (as of 2026-07-09).

- Canonical: https://policyrisk.com/legislation/119-s-4780
- As of: 2026-07-09
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4780
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to exclude micro-grants for food security from gross income.
- Status: introduced
- Introduced: 2026-06-15
- Sponsor: Sen. Murkowski, Lisa [R-AK] (R-AK)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-09

## Summary

**Excludes micro-grants for food security from taxable income.** This bill would add Section 139M to the Internal Revenue Code so that subgrants or other financial assistance received by an eligible entity under section 4206 of the Agriculture Improvement Act of 2018 are not included in gross income. The bill also inserts the new section into the code's table of sections. The exclusion would apply to amounts received in taxable years beginning after the date of enactment.

## Provisions PRIA read

- Tax break for food security grants: benefit, high. This bill would let eligible organizations exclude micro-grants and other financial help they get under section 4206 of the Agriculture Improvement Act of 2018 from their gross income. Only entities that meet the "eligible entity" definition in subsection (b)(1) of section 4206 would qualify. The e…

## Related bills

- 119-s-2431: Department of the Interior, Environment, and Related Agencies Appropriations Act, 2026
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-4976: Native Children’s Commission Implementation Act of 2026
- 119-s-1541: SHIPS for America Act of 2025
- 119-s-2022: Tribal Tax and Investment Reform Act of 2025
- 119-s-306: Fire Ready Nation Act of 2025

## Sources
- [119-s-4780 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4780)

## Related
- [119-s-2431: Department of the Interior, Environment, and Related Agencies Appropriations Ac…](https://policyrisk.com/legislation/119-s-2431)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-4976: Native Children’s Commission Implementation Act of 2026](https://policyrisk.com/legislation/119-s-4976)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-2022: Tribal Tax and Investment Reform Act of 2025](https://policyrisk.com/legislation/119-s-2022)
- [119-s-306: Fire Ready Nation Act of 2025](https://policyrisk.com/legislation/119-s-306)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4780 (as of 2026-07-09).