A bill to amend the Food Stamp Act of 1977 to make individuals who receive coupons liable to the United States for an amount not to exceed the value of such coupons, if such individuals receive income in excess of twice the Poverty level during any calendar year in which they receive coupons.

Amends the Food Stamp Act of 1977 to create a liability to the United States in any individual receiving food coupons during any year whose adjusted gross income for such year exceeds the exempt amount, that is, an amount equal to twice the nonfarm income poverty guidelines for a household consisting of such individual, his spouse, and any dependent for whom he may claim a federal income tax deduction.

Sets the amount of such liability at the lesser of: (1) the value of the coupons received by such individual during the year; or (2) the excess of the adjusted gross income over the exempt amount. Requires payment of such liability on April 15 of the succeeding year unless the time for payment is extended for reasons of undue hardship or until such individual leaves the household, if he is not the person maintaining it. Treats the individual maintaining the household as receiving all of the coupons received by such household. Treats both spouses as one individual.

Prescribes a procedure for notifying a recipient of his liability.