Expand School Meals Act of 2014 - Amends the Richard B. Russell National School Lunch Act and the Child Nutrition Act of 1966 to require the Secretary of Agriculture (USDA) to gradually expand eligibility for free meals under the school lunch and breakfast programs to children whose family income falls at or below 185% of the federal poverty guidelines. (This makes children who are currently eligible for reduced price meals eligible for free meals.)
Requires the Secretary to: (1) begin this expansion in the school year beginning July 1, 2014, in states that have enacted a law under which school food authorities provide free breakfasts or lunches in lieu of reduced price breakfasts or lunches in schools statewide; and (2) continue such expansion in up to five additional states in each subsequent school through the school year beginning on July 1, 2019. Makes the new income eligibility guidelines effective on such date.
Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any action; and (2) include in gross income any amount paid as insurance or otherwise due to liability for punitive damages.