,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dghj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #ae1     
#bjbf,ms4 ,murkowski introduced the     
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to exclude      
micro-grants for food security from     
gross income4  #a4 ,micro-grants for    
food security excluded from gross income
  7a7 ,in general ,part ,,iii of        
subchapter ,b of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after section      
#aci,l the following new subsection3    
#aci,m4 ,micro-grants for food security 
7a7 ,in general ,in the case of an      
eligible entity 7as defined in          
subsection 7b77#a7 of section #dbjf of  
the ,agriculture ,improvement ,act of   
#bjah 7#g ,u4,s4,c4 #geah771 gross      
income shall not include any subgrant or
 other financial assistance received by 
such eligible entity under such section 

of such ,act4  4  7b7 ,clerical         
amendment ,the table of sections for    
part ,,iii of subchapter ,b of chapter  
#a of the ,internal ,revenue ,code of   
#aihf is amended by inserting after the 
item related to section #aci,l the      
following new item3  ,sec4 #aci,m4      
,micro-grants for food security4  4  7c7
 ,effective date ,the amendments made by
 this section shall apply to amounts    
received in taxable years beginning     
after the date of enactment of this     
,act4