1. Short title This Act may be cited as the Grow Your Own Food Act . 2. Micro-grants for food security (a) In general Section 4206 of the Agriculture Improvement Act of 2018 ( 7 U.S.C. 7518 ) is amended— (1) in subsection (d)(3), in the matter preceding subparagraph (A), by striking 3 percent and inserting 6 percent ; (2) in subsection (e)(1)(A)— (A) in clause (i), by striking $5,000 and inserting $10,000 ; and (B) in clause (ii), by striking $10,000 and inserting $15,000 ; and (3) in subsection (g)(1), by striking fiscal year 2019 and inserting each of fiscal years 2019 through 2023, and $30,000,000 for . (b) Exclusion from gross income (1) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section: 139J. Micro-grants for food security (a) In general In the case of any eligible entity (as defined in section 4206 of the Agricultural Improvement Act of 2018 ( 7 U.S.C. 7518 )), gross income shall not include the amount of any subgrant received under such section. (b) Deductions, etc., allowed No deduction shall be denied, no tax attribute shall be reduced, and no basis increase shall be denied, by reason of the exclusion from gross income provided by subsection (a). . (2) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139I the following new item: Sec. 139J. Micro-grants for food security. . (3) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.