The MAUI STRONG Act directs the Small Business Administration to create an Emergency Micro-enterprise Recovery Grant Pilot Program to help small businesses and nonprofits recover from the August 2023 Maui fires. Eligible recipients include private nonprofits, sole proprietors, independent contractors, small agricultural cooperatives with fewer than 25 employees, and certain employee-owned corporations that experienced revenue losses on the island of Maui between August 8 and December 31, 2023. The program will award grants of up to $20,000 per entity that can be used for payroll, equipment, rent or mortgage payments, and other business needs, with grant authority ending December 31, 2024. The bill authorizes $30 million in funding and requires the SBA to report on the program's impact within two years. Grant recipients will not owe federal income taxes on the funds received.