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I
118TH CONGRESS
1ST SESSION H. R. 3543
To amend the Agriculture Improvement Act of 2018 with respect to micro-
grants for food security.
IN THE HOUSE OF REPRESENTATIVES
MAY 18, 2023
Ms. TOKUDA (for herself, Ms. PLASKETT, Mr. MOYLAN, Mr. SABLAN, and
Mrs. RADEWAGEN) introduced the following bill; which was referred to
the Committee on Ways and Means, and in addition to the Committee
on Agriculture, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned
A BILL
To amend the Agriculture Improvement Act of 2018 with
respect to micro-grants for food security.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Grow Your Own Food
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Act’’.
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SEC. 2. MICRO-GRANTS FOR FOOD SECURITY.
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(a) IN GENERAL.—Section 4206 of the Agriculture
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Improvement Act of 2018 (7 U.S.C. 7518) is amended—
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(1) in subsection (d)(3), in the matter pre-
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ceding subparagraph (A), by striking ‘‘3 percent’’
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and inserting ‘‘6 percent’’;
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(2) in subsection (e)(1)(A)—
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(A) in clause (i), by striking ‘‘$5,000’’ and
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inserting ‘‘$10,000’’; and
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(B) in clause (ii), by striking ‘‘$10,000’’
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and inserting ‘‘$15,000’’; and
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(3) in subsection (g)(1), by striking ‘‘fiscal year
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2019 and’’ inserting ‘‘each of fiscal years 2019
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through 2023, and $30,000,000 for’’.
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(b) EXCLUSION FROM GROSS INCOME.—
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(1) IN GENERAL.—Part III of subchapter B of
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chapter 1 of the Internal Revenue Code of 1986 is
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amended by inserting after section 139I the fol-
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lowing new section:
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‘‘SEC. 139J. MICRO-GRANTS FOR FOOD SECURITY.
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‘‘(a) IN GENERAL.—In the case of any eligible entity
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(as defined in section 4206 of the Agricultural Improve-
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ment Act of 2018 (7 U.S.C. 7518)), gross income shall
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not include the amount of any subgrant received under
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such section.
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‘‘(b) DEDUCTIONS, ETC., ALLOWED.—No deduction
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shall be denied, no tax attribute shall be reduced, and no
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basis increase shall be denied, by reason of the exclusion
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from gross income provided by subsection (a).’’.
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(2) CLERICAL AMENDMENT.—The table of sec-
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tions for part III of subchapter B of chapter 1 of
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the Internal Revenue Code of 1986 is amended by
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inserting after the item relating to section 139I the
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following new item:
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‘‘Sec. 139J. Micro-grants for food security.’’.
(3) EFFECTIVE DATE.—The amendments made
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by this section shall apply to taxable years ending
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after the date of the enactment of this Act.
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Æ
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