The purpose of this legislation is to amend the Internal Revenue Code to ensure that micro-grants aimed at improving food security are not counted as taxable income. This change is intended to encourage organizations and entities that work on food security initiatives by allowing them to retain more of the funding they receive. The key provision of this legislation is the establishment of a new section in the Internal Revenue Code that specifically states that any financial assistance or subgrants received by eligible entities for food security purposes will be excluded from gross income.