To exclude from gross income certain emergency assistance provided to farmers.

This bill amends the tax code to exclude specific emergency farm assistance from farmers' gross income, making it tax-free. It directly affects farmers who receive certain federal aid programs, including wildfire/hurricane relief under the Wildfires and Hurricanes Indemnity Program Plus, 2014 Farm Bill assistance, noninsured crop support, and agricultural credit aid. The key provision adds these four named programs to the existing tax exclusion for disaster relief payments under Section 139 of the Internal Revenue Code. The change applies to tax returns filed for 2024 and later years.