Healthy Food Access for All Americans Act

Summary

Creates a tax credit and a matching grant program to encourage certified "special access food providers" to open new grocery stores or complete store renovations in underserved areas, and requires USDA to update its Food Access Research Atlas at least once per year to reflect newly opened food retailers. The tax credit is nonrefundable and limited by an administrative allocation; grants are paid by Treasury (in coordination with USDA) and must be issued within 60 days of certain certification or placement dates.

• Creates a nonrefundable tax credit for certified special access food providers to build grocery stores (15%) or renovate stores (10%).
• Establishes a grant program to pay a portion of construction or operational costs for certified providers (15% for permanent sites, 10% for temporary merchants).
• Tax credits and grants are limited by administrative allocations to each provider or taxpayer.
• Grants must be paid within 60 days after certification application or placement/end-of-year, speeding funding to recipients.
• Requires USDA to update the Food Access Research Atlas at least once per year to reflect newly placed retailers.
• Treasury will administer the grant program in coordination with USDA, adding federal administrative duties.
• Credit is nonrefundable, so it reduces tax liability but does not generate refunds beyond owed tax.
• Targets improving food access in underserved areas by reducing up-front costs for providers who open or renovate food retail sites.