Food Stamp Restoration Act of 2012

Food Stamp Restoration Act of 2012 - Directs the Secretary of Agriculture (USDA), for each of FY2014-FY2021, to establish a food stamp block grant program under which the Secretary shall make annual grants to each participating state that establishes a food stamp program and submits a specified annual report to the Secretary.

Requires a participating state to certify that its program includes: (1) work requirements; (2) mandatory drug testing; (3) verification of citizenship or lawful U.S. permanent residency; and (4) limitations on the eligible uses of benefits that are at least as restrictive as those in place for the supplemental nutrition assistance program (SNAP, formerly the food stamp program).

Provides a grant to a participating state in an amount equal to the product of: (1) the specified amount made available for the applicable fiscal year, and (2) the proportion that the number of legal residents in the state whose income does not exceed 100% of the poverty line (applicable to a family of the size involved) bears to the number of such individuals in all participating states for the applicable fiscal year.

Requires an annual Government Accountability Office (GAO) audit and report to Congress regarding the effectiveness of the nutritional assistance block grant program and the manner in which each participating state is implementing the program.

Permits a participating state to use the grant in any appropriate manner to provide food stamps to its legal residents.

Authorizes funds to remain available to a state for five years and requires any funds remaining unused after five years to be deposited in the Treasury.)

Repeals: (1) the Food and Nutrition Act of 2008, effective September 30, 2013; and (2) specified mandatory and direct funding provisions.