Stop Child Summer Hunger Act of 2014 - Amends the Richard B. Russell National School Lunch Act to require the Secretary of Agriculture (USDA) to establish a program providing eligible households with summer Electronic Benefits Transfer (EBT) cards that give children access to food during the summer months to: (1) reduce or eliminate children's food insecurity and hunger, and (2) improve their nutritional status.
Defines an "eligible household" as a household that includes one or more children who are eligible to receive free or reduced price meals under the school lunch or breakfast programs.
Sets the amount on each summer EBT card at $150 per child in 2016, with adjustments thereafter reflecting changes in reimbursement rates for school meals under the school lunch program.
Requires children to be enrolled in the program without further application if they are enrolled to receive free or reduced price meals under the school lunch or breakfast programs.
Requires summer EBT cards to be used only to purchase food from retail food stores that have been approved for participation in the supplemental nutrition assistance program (SNAP, formerly known as the food stamp program).
Amends the Internal Revenue Code to limit the amount of a taxpayer's foreign-related interest expense that is allowed as a deduction for any taxable year. Sets that limit pursuant to a formula that takes into account a domestic corporation's undistributed foreign earnings.