| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 1176 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to establish a new tax credit |
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| 6 | 6 | | and grant program to stimulate investment and healthy nutrition options |
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| 7 | 7 | | in food deserts, and for other purposes. |
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| 8 | 8 | | IN THE SENATE OF THE UNITED STATES |
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| 9 | 9 | | MARCH27, 2025 |
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| 10 | 10 | | Mr. W |
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| 11 | 11 | | ARNER(for himself, Mrs. CAPITO, Mr. VANHOLLEN, and Mr. MORAN) |
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| 12 | 12 | | introduced the following bill; which was read twice and referred to the |
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| 13 | 13 | | Committee on Finance |
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| 14 | 14 | | A BILL |
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| 15 | 15 | | To amend the Internal Revenue Code of 1986 to establish |
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| 16 | 16 | | a new tax credit and grant program to stimulate invest- |
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| 17 | 17 | | ment and healthy nutrition options in food deserts, and |
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| 18 | 18 | | for other purposes. |
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| 19 | 19 | | Be it enacted by the Senate and House of Representa-1 |
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| 20 | 20 | | tives of the United States of America in Congress assembled, 2 |
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| 21 | 21 | | SECTION 1. SHORT TITLE. 3 |
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| 22 | 22 | | This Act may be cited as the ‘‘Healthy Food Access 4 |
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| 23 | 23 | | for All Americans Act’’. 5 |
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| 24 | 24 | | SEC. 2. TAX CREDIT AND GRANT PROGRAM FOR SPECIAL 6 |
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| 25 | 25 | | ACCESS FOOD PROVIDERS. 7 |
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| 26 | 26 | | (a) I |
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| 27 | 27 | | NGENERAL.— 8 |
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| 29 | 29 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 30 | 30 | | •S 1176 IS |
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| 31 | 31 | | (1) ALLOWANCE OF CREDIT .—Subpart D of 1 |
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| 32 | 32 | | part IV of subchapter A of chapter 1 of the Internal 2 |
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| 33 | 33 | | Revenue Code of 1986 is amended by adding at the 3 |
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| 34 | 34 | | end the following new section: 4 |
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| 35 | 35 | | ‘‘SEC. 45BB. SPECIAL ACCESS FOOD PROVIDER CREDIT AND 5 |
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| 36 | 36 | | GRANT PROGRAM. 6 |
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| 37 | 37 | | ‘‘(a) E |
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| 38 | 38 | | STABLISHMENT OF CREDIT FORGROCERY 7 |
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| 39 | 39 | | S |
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| 40 | 40 | | TORES.— 8 |
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| 41 | 41 | | ‘‘(1) I |
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| 42 | 42 | | N GENERAL.—For purposes of section 38, 9 |
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| 43 | 43 | | the special access food provider credit determined 10 |
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| 44 | 44 | | under this section for any taxable year is an amount 11 |
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| 45 | 45 | | equal to the lesser of— 12 |
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| 46 | 46 | | ‘‘(A) the amount of the allocation received 13 |
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| 47 | 47 | | by the taxpayer under subsection (d)(1)(A), or 14 |
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| 48 | 48 | | ‘‘(B) the amount equal to— 15 |
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| 49 | 49 | | ‘‘(i) in the case of a qualified grocery 16 |
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| 50 | 50 | | store which is placed in service during such 17 |
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| 51 | 51 | | taxable year by a taxpayer which has been 18 |
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| 52 | 52 | | certified as a special access food provider, 19 |
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| 53 | 53 | | 15 percent of the basis of such grocery 20 |
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| 54 | 54 | | store, including any property used in the 21 |
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| 55 | 55 | | operation of such grocery store— 22 |
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| 56 | 56 | | ‘‘(I) which is acquired by the tax-23 |
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| 57 | 57 | | payer if the original use of such prop-24 |
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| 58 | 58 | | VerDate Sep 11 2014 00:35 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1176.IS S1176 |
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| 59 | 59 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
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| 60 | 60 | | •S 1176 IS |
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| 61 | 61 | | erty commences with the taxpayer, 1 |
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| 62 | 62 | | and 2 |
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| 63 | 63 | | ‘‘(II) with respect to which de-3 |
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| 64 | 64 | | preciation (or amortization in lieu of 4 |
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| 65 | 65 | | depreciation) is allowable, or 5 |
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| 66 | 66 | | ‘‘(ii) in the case of a qualified renova-6 |
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| 67 | 67 | | tion area which is placed in service during 7 |
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| 68 | 68 | | such taxable year, 10 percent of the ren-8 |
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| 69 | 69 | | ovation expenditures incurred by a tax-9 |
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| 70 | 70 | | payer which has been certified as a special 10 |
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| 71 | 71 | | access food provider. 11 |
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| 72 | 72 | | ‘‘(2) R |
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| 73 | 73 | | ENOVATION EXPENDITURES .—For pur-12 |
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| 74 | 74 | | poses of paragraph (1)(B)(ii), the term ‘renovation 13 |
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| 75 | 75 | | expenditures’ means amounts chargeable to capital 14 |
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| 76 | 76 | | account and incurred for property (or additions or 15 |
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| 77 | 77 | | improvements to property) of a character subject to 16 |
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| 78 | 78 | | the allowance for depreciation in connection with the 17 |
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| 79 | 79 | | renovation or rehabilitation of a grocery store. 18 |
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| 80 | 80 | | ‘‘(b) G |
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| 81 | 81 | | RANTPROGRAM FORFOODBANKS ANDTEM-19 |
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| 82 | 82 | | PORARYACCESSMERCHANTS.— 20 |
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| 83 | 83 | | ‘‘(1) I |
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| 84 | 84 | | N GENERAL.—The Secretary, in coordina-21 |
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| 85 | 85 | | tion with the Secretary of Agriculture, shall, subject 22 |
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| 86 | 86 | | to the requirements of this section, provide a grant 23 |
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| 87 | 87 | | to any entity which has been certified as a special 24 |
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| 88 | 88 | | VerDate Sep 11 2014 00:35 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S1176.IS S1176 |
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| 89 | 89 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 4 |
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| 90 | 90 | | •S 1176 IS |
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| 91 | 91 | | access food provider in an amount equal to the less-1 |
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| 92 | 92 | | er of— 2 |
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| 93 | 93 | | ‘‘(A) the amount of the allocation received 3 |
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| 94 | 94 | | by the entity under subsection (d)(1)(B), or 4 |
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| 95 | 95 | | ‘‘(B) the amount equal to— 5 |
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| 96 | 96 | | ‘‘(i) in the case of a permanent food 6 |
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| 97 | 97 | | bank which has been placed in service dur-7 |
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| 98 | 98 | | ing the taxable year by such provider, 15 8 |
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| 99 | 99 | | percent of any qualified construction ex-9 |
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| 100 | 100 | | penses incurred by such provider; and 10 |
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| 101 | 101 | | ‘‘(ii) in the case of any provider which 11 |
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| 102 | 102 | | qualifies as a temporary access merchant, 12 |
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| 103 | 103 | | 10 percent of any annual operational costs 13 |
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| 104 | 104 | | incurred by such provider. 14 |
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| 105 | 105 | | ‘‘(2) T |
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| 106 | 106 | | IME FOR PAYMENT OF GRANT .—The Sec-15 |
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| 107 | 107 | | retary shall make payment of any grant under para-16 |
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| 108 | 108 | | graph (1) during the 60-day period beginning on the 17 |
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| 109 | 109 | | later of— 18 |
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| 110 | 110 | | ‘‘(A) the date of the application for certifi-19 |
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| 111 | 111 | | cation as a special access food provider, or 20 |
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| 112 | 112 | | ‘‘(B) the date— 21 |
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| 113 | 113 | | ‘‘(i) in the case of a permanent food 22 |
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| 114 | 114 | | bank, on which the food bank for which 23 |
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| 115 | 115 | | the grant is being made is placed in serv-24 |
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| 116 | 116 | | ice, or 25 |
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| 117 | 117 | | VerDate Sep 11 2014 00:35 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S1176.IS S1176 |
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| 118 | 118 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 5 |
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| 119 | 119 | | •S 1176 IS |
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| 120 | 120 | | ‘‘(ii) in the case of a temporary access 1 |
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| 121 | 121 | | merchant, the end of the taxable year in 2 |
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| 122 | 122 | | which the operational costs were incurred. 3 |
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| 123 | 123 | | ‘‘(3) G |
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| 124 | 124 | | RANT NOT CONSIDERED INCOME FOR 4 |
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| 125 | 125 | | PURPOSES OF TAXATION .—A grant under this sub-5 |
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| 126 | 126 | | section shall not be considered as gross income for 6 |
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| 127 | 127 | | purposes of this chapter. 7 |
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| 128 | 128 | | ‘‘(c) C |
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| 129 | 129 | | ERTIFICATION AS A SPECIALACCESSFOOD 8 |
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| 130 | 130 | | P |
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| 131 | 131 | | ROVIDER.— 9 |
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| 132 | 132 | | ‘‘(1) A |
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| 133 | 133 | | PPLICATION.—Each applicant for certifi-10 |
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| 134 | 134 | | cation as a special access food provider shall submit, 11 |
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| 135 | 135 | | for each grocery store, food bank, mobile market, or 12 |
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| 136 | 136 | | farmers market, an application with the Secretary, 13 |
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| 137 | 137 | | at such time, in such manner, and containing such 14 |
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| 138 | 138 | | information as the Secretary may reasonably re-15 |
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| 139 | 139 | | quire. 16 |
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| 140 | 140 | | ‘‘(2) C |
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| 141 | 141 | | ERTIFICATION REQUIREMENTS .—For 17 |
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| 142 | 142 | | purposes of certification as a special access food pro-18 |
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| 143 | 143 | | vider, the Secretary, in consultation with the Sec-19 |
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| 144 | 144 | | retary of Agriculture and the applicable regional 20 |
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| 145 | 145 | | community development entity, shall determine 21 |
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| 146 | 146 | | whether— 22 |
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| 147 | 147 | | ‘‘(A) in the case of an applicant seeking to 23 |
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| 148 | 148 | | construct, renovate, or rehabilitate a grocery 24 |
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| 149 | 149 | | store, whether such store— 25 |
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| 151 | 151 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 6 |
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| 152 | 152 | | •S 1176 IS |
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| 153 | 153 | | ‘‘(i) following completion of such con-1 |
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| 154 | 154 | | struction, renovation, or rehabilitation, will 2 |
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| 155 | 155 | | qualify as a grocery store (as defined in 3 |
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| 156 | 156 | | subsection (h)(3)), 4 |
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| 157 | 157 | | ‘‘(ii) is located in a food desert on the 5 |
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| 158 | 158 | | date on which construction, renovation, or 6 |
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| 159 | 159 | | rehabilitation begins, 7 |
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| 160 | 160 | | ‘‘(iii) satisfies the eligibility criteria 8 |
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| 161 | 161 | | established for projects under the Healthy 9 |
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| 162 | 162 | | Food Financing Initiative established 10 |
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| 163 | 163 | | under section 243 of the Department of 11 |
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| 164 | 164 | | Agriculture Reorganization Act of 1994 (7 12 |
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| 165 | 165 | | U.S.C. 6953), and 13 |
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| 166 | 166 | | ‘‘(iv) satisfies such other criteria as is 14 |
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| 167 | 167 | | determined appropriate by the Secretary, 15 |
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| 168 | 168 | | in consultation with the Secretary of Agri-16 |
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| 169 | 169 | | culture, or 17 |
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| 170 | 170 | | ‘‘(B) in the case of an applicant seeking to 18 |
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| 171 | 171 | | operate a permanent food bank or as a tem-19 |
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| 172 | 172 | | porary access merchant, whether such appli-20 |
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| 173 | 173 | | cant— 21 |
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| 174 | 174 | | ‘‘(i) is an entity for which no part of 22 |
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| 175 | 175 | | the net earnings of such entity inures to 23 |
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| 176 | 176 | | the benefit of any private shareholder or 24 |
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| 177 | 177 | | individual, 25 |
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| 179 | 179 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 7 |
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| 180 | 180 | | •S 1176 IS |
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| 181 | 181 | | ‘‘(ii)(I) in the case of a permanent 1 |
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| 182 | 182 | | food bank, is located in a food desert on 2 |
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| 183 | 183 | | the date on which construction of such 3 |
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| 184 | 184 | | food bank begins, or 4 |
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| 185 | 185 | | ‘‘(II) in the case of a temporary ac-5 |
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| 186 | 186 | | cess merchant— 6 |
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| 187 | 187 | | ‘‘(aa) sells or provides food in 7 |
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| 188 | 188 | | any food desert for an average of— 8 |
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| 189 | 189 | | ‘‘(AA) in the case of a farm-9 |
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| 190 | 190 | | ers market, not less than 10 10 |
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| 191 | 191 | | hours (during daylight hours) 11 |
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| 192 | 192 | | each week during the calendar 12 |
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| 193 | 193 | | year, or 13 |
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| 194 | 194 | | ‘‘(BB) in the case of a tem-14 |
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| 195 | 195 | | porary access merchant which is 15 |
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| 196 | 196 | | not a farmers market, not less 16 |
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| 197 | 197 | | than 5 days and 50 hours each 17 |
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| 198 | 198 | | week during the calendar year, or 18 |
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| 199 | 199 | | ‘‘(bb) satisfies such requirements 19 |
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| 200 | 200 | | as are established by the Secretary of 20 |
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| 201 | 201 | | Agriculture to ensure an adequate 21 |
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| 202 | 202 | | level of food distribution within food 22 |
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| 203 | 203 | | deserts, 23 |
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| 204 | 204 | | ‘‘(iii) satisfies the eligibility criteria 24 |
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| 205 | 205 | | described in subparagraph (A)(iii), and 25 |
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| 207 | 207 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 8 |
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| 208 | 208 | | •S 1176 IS |
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| 209 | 209 | | ‘‘(iv) satisfies such other criteria as is 1 |
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| 210 | 210 | | determined appropriate by the Secretary. 2 |
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| 211 | 211 | | ‘‘(3) N |
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| 212 | 212 | | O ADDITIONAL USDA GRANTS FOR FARM -3 |
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| 213 | 213 | | ERS MARKETS.—A farmers market shall not be eligi-4 |
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| 214 | 214 | | ble for certification as a special access food provider 5 |
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| 215 | 215 | | during any period in which such farmers market re-6 |
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| 216 | 216 | | ceives funding pursuant to any other grant program 7 |
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| 217 | 217 | | administered by the Department of Agriculture 8 |
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| 218 | 218 | | (with the exception of food insecurity nutrition in-9 |
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| 219 | 219 | | centive grants provided under section 4405(b) of the 10 |
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| 220 | 220 | | Food, Conservation, and Energy Act of 2008 (7 11 |
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| 221 | 221 | | U.S.C. 7517(b))). 12 |
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| 222 | 222 | | ‘‘(d) A |
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| 223 | 223 | | LLOCATION OFSPECIALACCESSFOODPRO-13 |
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| 224 | 224 | | VIDERCREDITS ANDGRANTS.— 14 |
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| 225 | 225 | | ‘‘(1) I |
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| 226 | 226 | | N GENERAL.—In each calendar year, the 15 |
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| 227 | 227 | | Secretary, in coordination with the Secretary of Ag-16 |
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| 228 | 228 | | riculture, shall provide allocations to entities which 17 |
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| 229 | 229 | | have been certified as special access food providers 18 |
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| 230 | 230 | | under subsection (c) to receive— 19 |
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| 231 | 231 | | ‘‘(A) in the case of an entity certified pur-20 |
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| 232 | 232 | | suant to subparagraph (A) of subsection (c)(2), 21 |
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| 233 | 233 | | a special access food provider credit for expend-22 |
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| 234 | 234 | | itures related to a qualified grocery store or 23 |
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| 235 | 235 | | qualified renovation area, and 24 |
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| 236 | 236 | | VerDate Sep 11 2014 00:35 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\S1176.IS S1176 |
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| 237 | 237 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 9 |
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| 238 | 238 | | •S 1176 IS |
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| 239 | 239 | | ‘‘(B) in the case of an entity certified pur-1 |
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| 240 | 240 | | suant to subparagraph (B) of such subsection, 2 |
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| 241 | 241 | | grants for qualified construction expenses or 3 |
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| 242 | 242 | | operational costs incurred by such entity. 4 |
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| 243 | 243 | | ‘‘(2) D |
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| 244 | 244 | | URATION OF GRANTS TO TEMPORARY AC -5 |
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| 245 | 245 | | CESS MERCHANTS.—In the case of a special access 6 |
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| 246 | 246 | | food provider which qualifies as a temporary access 7 |
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| 247 | 247 | | merchant, the Secretary shall provide the grant to 8 |
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| 248 | 248 | | such provider on an annual basis for a period of not 9 |
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| 249 | 249 | | greater than 10 years. 10 |
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| 250 | 250 | | ‘‘(e) R |
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| 251 | 251 | | ECAPTURE.— 11 |
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| 252 | 252 | | ‘‘(1) I |
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| 253 | 253 | | N GENERAL.—Subject to paragraph (3), 12 |
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| 254 | 254 | | the Secretary shall provide for recapturing the ben-13 |
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| 255 | 255 | | efit of any credit allowable or grant provided under 14 |
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| 256 | 256 | | this section with respect to any qualified grocery 15 |
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| 257 | 257 | | store, qualified renovation area, or permanent food 16 |
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| 258 | 258 | | bank which fails to satisfy the requirements under 17 |
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| 259 | 259 | | subsection (c)(2) during the 5-year period following 18 |
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| 260 | 260 | | the date on which such store, area, or food bank is 19 |
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| 261 | 261 | | placed in service. 20 |
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| 262 | 262 | | ‘‘(2) T |
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| 263 | 263 | | EMPORARY ACCESS MERCHANT .—Subject 21 |
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| 264 | 264 | | to paragraph (3), the Secretary shall provide for re-22 |
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| 265 | 265 | | capturing the benefit of any grant provided under 23 |
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| 266 | 266 | | this section with respect to any temporary access 24 |
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| 267 | 267 | | merchant which fails to satisfy the requirements 25 |
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| 268 | 268 | | VerDate Sep 11 2014 00:35 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\S1176.IS S1176 |
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| 269 | 269 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 10 |
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| 270 | 270 | | •S 1176 IS |
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| 271 | 271 | | under subsection (c)(2) for any year during the pe-1 |
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| 272 | 272 | | riod described in subsection (d)(2). 2 |
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| 273 | 273 | | ‘‘(3) A |
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| 274 | 274 | | PPLICATION.—If, during any taxable 3 |
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| 275 | 275 | | year, a special access food provider fails to satisfy 4 |
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| 276 | 276 | | the requirements under subsection (c)(2), the tax 5 |
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| 277 | 277 | | under this chapter for such taxable year shall be in-6 |
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| 278 | 278 | | creased by an amount equal to the appropriate per-7 |
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| 279 | 279 | | centage of the credit or grant amount as is deter-8 |
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| 280 | 280 | | mined appropriate by the Secretary. 9 |
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| 281 | 281 | | ‘‘(f) B |
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| 282 | 282 | | ASISREDUCTION.—The basis of any qualified 10 |
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| 283 | 283 | | grocery store, any grocery store which includes a qualified 11 |
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| 284 | 284 | | renovation area, or any food bank, mobile market, or 12 |
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| 285 | 285 | | farmers market shall be reduced by the amount of any 13 |
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| 286 | 286 | | credit or grant determined under this section with respect 14 |
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| 287 | 287 | | to such property. 15 |
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| 288 | 288 | | ‘‘(g) R |
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| 289 | 289 | | EGULATIONS.—The Secretary, in coordination 16 |
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| 290 | 290 | | with the Secretary of Agriculture, shall prescribe such reg-17 |
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| 291 | 291 | | ulations as may be appropriate to carry out this section, 18 |
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| 292 | 292 | | including regulations which— 19 |
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| 293 | 293 | | ‘‘(1) prevent the abuse of the purposes of this 20 |
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| 294 | 294 | | section, 21 |
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| 295 | 295 | | ‘‘(2) impose appropriate reporting require-22 |
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| 296 | 296 | | ments, and 23 |
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| 297 | 297 | | VerDate Sep 11 2014 00:35 Apr 02, 2025 Jkt 059200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\S1176.IS S1176 |
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| 298 | 298 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 11 |
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| 299 | 299 | | •S 1176 IS |
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| 300 | 300 | | ‘‘(3) ensure that non-metropolitan areas receive 1 |
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| 301 | 301 | | a proportional amount of allocations provided under 2 |
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| 302 | 302 | | subsection (d). 3 |
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| 303 | 303 | | ‘‘(h) D |
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| 304 | 304 | | EFINITIONS.—For purposes of this section: 4 |
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| 305 | 305 | | ‘‘(1) F |
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| 306 | 306 | | OOD DESERT.— 5 |
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| 307 | 307 | | ‘‘(A) I |
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| 308 | 308 | | N GENERAL.—The term ‘food desert’ 6 |
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| 309 | 309 | | means any population census tract in which— 7 |
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| 310 | 310 | | ‘‘(i) not less than 500 people, or 33 8 |
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| 311 | 311 | | percent of the population of such tract, re-9 |
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| 312 | 312 | | side— 10 |
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| 313 | 313 | | ‘‘(I) in the case of a tract located 11 |
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| 314 | 314 | | within a metropolitan area, more than 12 |
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| 315 | 315 | | 1 mile from a grocery store, or 13 |
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| 316 | 316 | | ‘‘(II) in the case of a tract not lo-14 |
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| 317 | 317 | | cated within a metropolitan area, 15 |
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| 318 | 318 | | more than 10 miles from a grocery 16 |
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| 319 | 319 | | store, 17 |
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| 320 | 320 | | ‘‘(ii) the poverty rate for such tract is 18 |
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| 321 | 321 | | at least 20 percent, or 19 |
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| 322 | 322 | | ‘‘(iii)(I) in the case of a tract not lo-20 |
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| 323 | 323 | | cated within a metropolitan area, the me-21 |
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| 324 | 324 | | dian family income for such tract does not 22 |
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| 325 | 325 | | exceed 80 percent of statewide median 23 |
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| 326 | 326 | | family income, or 24 |
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| 328 | 328 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 12 |
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| 329 | 329 | | •S 1176 IS |
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| 330 | 330 | | ‘‘(II) in the case of a tract located 1 |
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| 331 | 331 | | within a metropolitan area, the median 2 |
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| 332 | 332 | | family income for such tract does not ex-3 |
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| 333 | 333 | | ceed 80 percent of the greater of statewide 4 |
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| 334 | 334 | | median family income or the metropolitan 5 |
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| 335 | 335 | | area median family income. 6 |
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| 336 | 336 | | ‘‘(B) A |
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| 337 | 337 | | REAS NOT WITHIN CENSUS 7 |
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| 338 | 338 | | TRACTS.—In the case of an area which is not 8 |
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| 339 | 339 | | tracted for population census tracts, the equiva-9 |
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| 340 | 340 | | lent county divisions (as defined by the Bureau 10 |
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| 341 | 341 | | of the Census) shall be used for purposes of de-11 |
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| 342 | 342 | | terminations of food deserts under this para-12 |
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| 343 | 343 | | graph. 13 |
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| 344 | 344 | | ‘‘(C) D |
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| 345 | 345 | | ETERMINATION OF FOOD 14 |
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| 346 | 346 | | DESERTS.—For purposes of determining wheth-15 |
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| 347 | 347 | | er a population census tract qualifies as a food 16 |
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| 348 | 348 | | desert for purposes of this section, the Sec-17 |
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| 349 | 349 | | retary shall make such determinations in co-18 |
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| 350 | 350 | | ordination with the Secretary of Agriculture in 19 |
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| 351 | 351 | | such manner as is determined appropriate, in-20 |
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| 352 | 352 | | cluding use of the Food Access Research Atlas 21 |
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| 353 | 353 | | established by the Department of Agriculture. 22 |
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| 354 | 354 | | ‘‘(2) G |
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| 355 | 355 | | ROCERIES.—The term ‘groceries’ 23 |
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| 356 | 356 | | means— 24 |
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| 357 | 357 | | ‘‘(A) fresh and frozen produce, 25 |
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| 359 | 359 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 13 |
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| 360 | 360 | | •S 1176 IS |
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| 361 | 361 | | ‘‘(B) fresh and frozen meat and seafood, 1 |
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| 362 | 362 | | ‘‘(C) dairy products, and 2 |
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| 363 | 363 | | ‘‘(D) deli products, including sliced meats, 3 |
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| 364 | 364 | | cheeses, and salads. 4 |
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| 365 | 365 | | ‘‘(3) G |
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| 366 | 366 | | ROCERY STORE.—The term ‘grocery 5 |
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| 367 | 367 | | store’ means a retail store for which forecasted sales 6 |
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| 368 | 368 | | of groceries account for not less than 35 percent of 7 |
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| 369 | 369 | | its total annual sales. 8 |
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| 370 | 370 | | ‘‘(4) M |
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| 371 | 371 | | ETROPOLITAN AREA.—The term ‘metro-9 |
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| 372 | 372 | | politan area’ has the same meaning given the term 10 |
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| 373 | 373 | | ‘metropolitan statistical area’ under section 11 |
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| 374 | 374 | | 143(k)(2)(B). 12 |
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| 375 | 375 | | ‘‘(5) Q |
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| 376 | 376 | | UALIFIED CONSTRUCTION EXPENSES .— 13 |
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| 377 | 377 | | The term ‘qualified construction expenses’ means 14 |
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| 378 | 378 | | any costs incurred by the special access food pro-15 |
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| 379 | 379 | | vider before the date on which a permanent food 16 |
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| 380 | 380 | | bank is placed in service relating to the planning, 17 |
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| 381 | 381 | | design, and construction of such food bank. 18 |
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| 382 | 382 | | ‘‘(6) Q |
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| 383 | 383 | | UALIFIED GROCERY STORE .—The term 19 |
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| 384 | 384 | | ‘qualified grocery store’ means a grocery store 20 |
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| 385 | 385 | | which, on the date on which construction of such 21 |
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| 386 | 386 | | store begins, is located in a food desert. 22 |
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| 387 | 387 | | ‘‘(7) Q |
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| 388 | 388 | | UALIFIED RENOVATION AREA .—The term 23 |
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| 389 | 389 | | ‘qualified renovation area’ means any area of a gro-24 |
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| 390 | 390 | | cery store in which groceries are sold, provided that 25 |
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| 392 | 392 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 14 |
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| 393 | 393 | | •S 1176 IS |
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| 394 | 394 | | such grocery store, on the date on which renovation 1 |
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| 395 | 395 | | of such area begins, is located in a food desert. 2 |
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| 396 | 396 | | ‘‘(8) R |
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| 397 | 397 | | EGIONAL COMMUNITY DEVELOPMENT EN -3 |
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| 398 | 398 | | TITY.— 4 |
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| 399 | 399 | | ‘‘(A) I |
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| 400 | 400 | | N GENERAL.—The term ‘regional 5 |
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| 401 | 401 | | community development entity’ means any do-6 |
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| 402 | 402 | | mestic corporation or partnership if— 7 |
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| 403 | 403 | | ‘‘(i) the primary mission of the entity 8 |
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| 404 | 404 | | is serving, or providing investment capital 9 |
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| 405 | 405 | | for, low-income communities or low-income 10 |
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| 406 | 406 | | persons, 11 |
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| 407 | 407 | | ‘‘(ii) the entity maintains account-12 |
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| 408 | 408 | | ability to residents of low-income commu-13 |
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| 409 | 409 | | nities through their representation on any 14 |
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| 410 | 410 | | governing board of the entity or on any ad-15 |
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| 411 | 411 | | visory board to the entity, and 16 |
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| 412 | 412 | | ‘‘(iii) the entity is certified by the Sec-17 |
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| 413 | 413 | | retary for purposes of this section as being 18 |
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| 414 | 414 | | a regional community development entity. 19 |
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| 415 | 415 | | ‘‘(B) L |
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| 416 | 416 | | OCAL GOVERNMENT .—In the case of 20 |
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| 417 | 417 | | a grocery store for which there is no entity de-21 |
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| 418 | 418 | | scribed in subparagraph (A) within a 50-mile 22 |
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| 419 | 419 | | radius, the chief executive officer (or the equiv-23 |
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| 420 | 420 | | alent) of the local jurisdiction in which the gro-24 |
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| 421 | 421 | | cery store will be located may serve as the re-25 |
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| 423 | 423 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 15 |
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| 424 | 424 | | •S 1176 IS |
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| 425 | 425 | | gional community development entity for pur-1 |
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| 426 | 426 | | poses of subsection (c)(2). 2 |
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| 427 | 427 | | ‘‘(9) S |
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| 428 | 428 | | ECRETARY OF AGRICULTURE .—The term 3 |
|---|
| 429 | 429 | | ‘Secretary of Agriculture’ means the Secretary of 4 |
|---|
| 430 | 430 | | Agriculture or the Secretary’s delegate. 5 |
|---|
| 431 | 431 | | ‘‘(10) T |
|---|
| 432 | 432 | | EMPORARY ACCESS MERCHANT .—The 6 |
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| 433 | 433 | | term ‘temporary access merchant’ means a mobile 7 |
|---|
| 434 | 434 | | market, a farmers market, or a temporary or mobile 8 |
|---|
| 435 | 435 | | food bank (as such terms are defined by the Sec-9 |
|---|
| 436 | 436 | | retary, in coordination with the Secretary of Agri-10 |
|---|
| 437 | 437 | | culture)— 11 |
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| 438 | 438 | | ‘‘(A) which is operated by a special access 12 |
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| 439 | 439 | | food provider; and 13 |
|---|
| 440 | 440 | | ‘‘(B) for which the primary purpose is food 14 |
|---|
| 441 | 441 | | distribution within food deserts.’’. 15 |
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| 442 | 442 | | (b) C |
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| 443 | 443 | | REDITPART OFGENERALBUSINESSCREDIT.— 16 |
|---|
| 444 | 444 | | Section 38(b) of the Internal Revenue Code of 1986 is 17 |
|---|
| 445 | 445 | | amended by striking ‘‘plus’’ at the end of paragraph (40), 18 |
|---|
| 446 | 446 | | by striking the period at the end of paragraph (41) and 19 |
|---|
| 447 | 447 | | inserting ‘‘, plus’’, and by adding at the end the following 20 |
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| 448 | 448 | | new paragraph: 21 |
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| 449 | 449 | | ‘‘(42) the special access food provider credit de-22 |
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| 450 | 450 | | termined under section 45BB(a).’’. 23 |
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| 451 | 451 | | (c) C |
|---|
| 452 | 452 | | LERICALAMENDMENT.—The table of sections 24 |
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| 453 | 453 | | for subpart D of part IV of subchapter A of chapter 1 25 |
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| 456 | 456 | | •S 1176 IS |
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| 457 | 457 | | of the Internal Revenue Code of 1986 is amended by add-1 |
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| 458 | 458 | | ing at the end the following new item: 2 |
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| 459 | 459 | | ‘‘Sec. 45BB. Special access food provider credit and grant program.’’. |
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| 460 | 460 | | (d) AUTHORIZATION OF APPROPRIATIONS.—There 3 |
|---|
| 461 | 461 | | are authorized to be appropriated such sums as may be 4 |
|---|
| 462 | 462 | | necessary to carry out the purposes of this section. 5 |
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| 463 | 463 | | (e) E |
|---|
| 464 | 464 | | FFECTIVEDATE.—The amendments made by 6 |
|---|
| 465 | 465 | | this section shall apply to taxable years beginning after 7 |
|---|
| 466 | 466 | | the date of the enactment of this Act. 8 |
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| 467 | 467 | | SEC. 3. UPDATES TO FOOD ACCESS RESEARCH ATLAS. 9 |
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| 468 | 468 | | Section 243 of the Department of Agriculture Reor-10 |
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| 469 | 469 | | ganization Act of 1994 (7 U.S.C. 6953) is amended— 11 |
|---|
| 470 | 470 | | (1) by redesignating subsection (d) as sub-12 |
|---|
| 471 | 471 | | section (e); and 13 |
|---|
| 472 | 472 | | (2) by inserting after subsection (c) the fol-14 |
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| 473 | 473 | | lowing: 15 |
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| 474 | 474 | | ‘‘(d) F |
|---|
| 475 | 475 | | OODACCESSRESEARCHATLAS.—Not less fre-16 |
|---|
| 476 | 476 | | quently than once each year, the Secretary shall update 17 |
|---|
| 477 | 477 | | the Food Access Research Atlas of the Secretary to ac-18 |
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| 478 | 478 | | count for food retailers that are placed in service during 19 |
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| 479 | 479 | | that year.’’. 20 |
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| 480 | 480 | | Æ |
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