Food Stamp Reform Act of 1979

Food Stamp Reform Act of 1979 - 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. Directs the Secretary of the Treasury to collect such liability as though it were a tax 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.

Directs the Secretary to establish within the Internal Revenue Service an organizational unit to collect such liability payments and any other specified amount certified or payable under any statute of the United States for collection as if it were a tax under the Internal Revenue Code.