Amends the Food Stamp Act of 1977 to direct the Secretary of Agriculture, whenever it is necessary to reduce food stamp allotments to comply with appropriation requirements, to ensure that such reductions reflect the ratio of household income to the income standards of eligibility for households of equal size prescribed by such Act. Authorizes the Secretary to prescribe: (1) special provisions applicable to persons 60 years of age or over and handicapped or disabled persons; and (2) minimum allotments after any reductions. Requires the Secretary to provide the appropriate congressional committees with a statement setting forth the basis of his belief and a description of the manner in which allotments will be reduced whenever he has reason to believe such reductions will be necessary.