This bill proposes to amend the Internal Revenue Code of 1986 by creating a new section 139M, which aims to exclude micro-grants for food security from gross income . The primary purpose is to prevent eligible entities from being taxed on financial assistance received for food security initiatives. Specifically, the exclusion applies to subgrants or other financial assistance received by eligible entities under section 4206 of the Agriculture Improvement Act of 2018. This measure is intended to support organizations working to enhance food security by ensuring that these critical funds are not diminished by taxation. The amendments will take effect for taxable years beginning after the date of the bill's enactment.