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Creates a new program to fight food deserts by helping start or upgrade grocery stores and by supporting food banks and mobile/temporary food sellers. It offers a federal tax credit for building or renovating qualifying grocery stores in food deserts and a grant program for food banks and temporary merchants serving those areas. The Department of the Treasury, working with the Department of Agriculture, will certify projects, allocate credits and grants, and issue rules. The credit applies to taxable years after enactment and includes safeguards like recapture and basis reduction. It also requires the Food Access Research Atlas to be updated at least once every year to add any new food retailers that began operating that year, improving data used to target resources and measure progress against food deserts.
Adds a new tax-code section (45BB) establishing the Special Access Food Provider credit and grant program. This creates a new named program under the Internal Revenue Code.
Establishes a special access food provider tax credit for qualified grocery stores or qualified renovation areas; the credit equals the lesser of the allocated amount or a percentage of costs (15% for new qualified grocery stores placed in service; 10% for qualified renovation areas placed in service).
Defines renovation expenditures as capital amounts for depreciable property used in renovating or rehabilitating a grocery store (used to compute the 10% renovation credit).
Creates a grant program (administered by the Secretary, in coordination with the Secretary of Agriculture) for certified special access food providers that are food banks or temporary access merchants.
Grant amount equals the lesser of the allocation provided under subsection (d)(1)(B) or: (i) 15% of qualified construction expenses for a permanent food bank placed in service during the taxable year, or (ii) 10% of annual operational costs for a temporary access merchant.
Redesignates existing subsection (d) as subsection (e) and inserts a new subsection (d) requiring annual updates to the Food Access Research Atlas to account for food retailers placed in service during the year.
Adds a new section 45BB to Subpart D of part IV of subchapter A of chapter 1 (Internal Revenue Code) establishing the Special Access Food Provider credit and grant program (credit rules for qualified grocery stores and renovation areas; grant program for permanent food banks and temporary access merchants; certification requirements; allocation rules; recapture; basis reduction; regulations; and definitions).
Amends section 38(b) (the list of components of the general business credit) by adding a new paragraph (42) to include the special access food provider credit determined under section 45BB(a).
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Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced March 27, 2025 by Emilia Strong Sykes · Last progress March 27, 2025
Referred to the Subcommittee on Nutrition and Foreign Agriculture.
Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House