Adds new section 45U (Agriculture hub credit) to Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code. Establishes an agriculture hub credit equal to 25 percent of qualified food hub expenses; defines qualified food hub expenses to include amounts paid for agricultural food products from a food hub developed or expanded under section 2 and expenses made in accordance with a contract certified by the Secretary of Agriculture; defines "food hub" by reference to section 2; provides that the section terminates for taxable years beginning after the Secretary determines the grant program under section 2 has ended.

Amends section 38(b) to add paragraph (34) to include the agriculture hub credit determined under section 45U(a) among the items counted for purposes of section 38.

Amends section 280C by adding subsection (i) to require reduction of any deduction or other credit by the amount of the credit allowed under section 45U(a); if the credit relates to inventory or property held for sale, opening inventory or purchases must be reduced by the amount of the credit.

Amends the table of sections for subpart D of part IV of subchapter A of chapter 1 by adding a new item for the newly added section 45U.

Adds a new section (section 310) to Title III (7 U.S.C. 2231b et seq.) establishing an Office of the Civil Rights Ombudsperson within the Department, including designation of an Ombudsperson, authority to appoint staff, specified functions, access to departmental records with a 60-day fulfillment requirement, annual reporting requirements, and authorization of appropriations for FY2026–FY2028.

Amends subsection (c)(4) to set the burden of proof on the agency, requiring the agency to prove by substantial evidence that its adverse decision was valid.

Redesignates existing subsections (f)–(j) as (g)–(k); inserts a new subsection (f) authorizing the Assistant Secretary of Agriculture for Civil Rights (or a designee in the Office of the Assistant Secretary for Civil Rights, if no Assistant Secretary is confirmed under 7 U.S.C. 6918(b)) to grant equitable relief to participants who file civil rights program complaints, provides that the Assistant Secretary's decisions do not require prior approval by any Department of Agriculture officer or employee, and states this authority is additional to other authorities; updates cross‑references in the redesignated subsections to include the new (f).

Amends subsection (b) to revise the limitation on providing relief to farmers or ranchers by specifying two alternative bases for relief (reliance on action or advice of the Secretary to the farmer's detriment, or failure to comply fully with program requirements despite making a good faith effort); inserts a new subsection (e) authorizing the Assistant Secretary of Agriculture for Civil Rights (or a designee in that Office, if no Assistant Secretary is confirmed under 7 U.S.C. 6918(b)) to grant relief to individuals who file civil rights program complaints, provides that such decisions do not require prior Departmental approval and are supplemental to other authority; redesignates existing subsection (e) as (f); and in the redesignated subsection (f) replaces references to "Secretary" with "Secretary, or the Assistant Secretary of Agriculture for Civil Rights (or the designee of the Secretary)".