Us Congress 2025-2026 Regular Session

Us Congress House Bill HB701

Introduced
1/23/25  

Caption

REDUCE Food Prices Act Restoring Establishment Deductions and Uplifting Competition to Ease Food Prices Act

Impact

The proposed legislation increases certain tax benefits for qualified small food retail businesses, particularly those operating in designated low-competition areas. This includes enhanced rehabilitation tax credits, increased bonus depreciation for qualified assets, and new tax credits tailored specifically for newly established food retail businesses. By easing the financial burden on small retailers, lawmakers hope to stimulate market entry and improve the availability of affordable food options in communities that lack sufficient competition.

Summary

House Bill 701, also known as the Restoring Establishment Deductions and Uplifting Competition to Ease Food Prices Act (REDUCE Food Prices Act), seeks to amend the Internal Revenue Code of 1986 by introducing tax incentives designed to support the establishment and operation of small food retail businesses. The bill aims to address issues related to high food prices by promoting competition and enhancing accessibility in areas that currently experience limited competition in food retailing.

Contention

Notable points of contention surrounding HB 701 include discussions on its potential effectiveness in truly reducing food prices, as critics may challenge whether tax incentives alone can address the complexities of food pricing in various local economies. Additionally, the bill's focus on small food retail businesses could draw scrutiny regarding the definitions and criteria established to identify qualifying businesses, as well as the overall impact on larger grocery chains, which may feel the competitive pressure differently.

Congress_id

119-HR-701

Policy_area

Taxation

Introduced_date

2025-01-23

Companion Bills

No companion bills found.

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