,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #cabc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #e1 #bjai,mr4   
,coh5 7= himself1 ,ms4 ,norton1 ,ms4    
,cl>ke ( ,new ,york1 ,mr4 ,grijalva1    
,mr4 ,rask91 ,ms4 ,lee ( ,cali=nia1 ,ms4
 ,kelly ( ,ill9ois1 ,mr4 ,ru%1 ,ms4     
,s*ak[sky1 & ,mr4 ,khanna7 introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide tax inc5tives = !      
e/abli%m5t ( sup]m>kets 9 c]ta9 und]s]v$
 areas4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,sup]m>ket ,tax ,cr$it =    
,und]s]v$ ,areas ,act4  #b4 ,tax        
inc5tives = e/abli%m5t ( sup]m>kets 9   
c]ta9 und]s]v$ areas  7a7 ,9 g5]al      
,sub*apt] ,y ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new "p3  ,,iv ,tax    
,inc5tives = ,sup]m>kets 9 ,und]s]v$    
,areas  ,sec4 #adjj,v-#a4 ,increas$     
rehabilitation cr$it4 ,sec4 #adjj,v-#b4 
,increas$ "w opportunity tax cr$it4     

,sec4 #adjj,v-#c4 ,cr$it = sales (      
locally gr[n fre% fruits & vegetables4  
,sec4 #adjj,v-#d4 ,def9itions4          
#adjj,v-#a4 ,increas$ rehabilitation    
cr$it  7a7 ,9 g5]al ,9 ! case ( a       
qualifi$ rehabilitat$ build+ 7z def9$ 9 
section #dg7 :i* is an und]s]v$ area    
sup]m>ket1 subsection 7a7 ( section #dg 
%all be appli$--  7#a7 by sub/itut+ #ab 
p]c5t = #aj p]c5t 9 p>agraph 7#a71 &    
7#b7 by sub/itut+ #bd p]c5t = #bj p]c5t 
9 p>agraph 7#b74  7b7 ,und]s]v$ area    
sup]m>ket ,= purposes ( subsection 7a71 
a qualifi$ rehabilitat$ build+ %all be  
treat$ z meet+ ! requirem5ts (          
subp>agraphs 7,a71 7,b71 7,c71 & 7,d7 ( 
section #adjj,v-#d7;a77#b7 if x is      
reasonable to believe t su* build+ w    
meet su* requirem5ts z ( ! close ( !    
taxable ye> 9 :i* su* build+ is plac$ 9 
s]vice4  7c7 ,t]m9ation ,subsection 7a7 
%all only apply to build+s plac$ 9      
s]vice aft] ,decemb] #ca1 #bjai1 & be=e 
,janu>y #a1 #bjbb4  #adjj,v-#b4         
,increas$ "w opportunity tax cr$it  7a7 

,9 g5]al ,9 ! case ( an individual      
employ$ 9 ! trade or bus9ess ( op]at+ a 
new und]s]v$ area sup]m>ket1 !          
limitation o!rwise 9 effect "u p>agraph 
7#c7 ( section #ea7;b7 ) respect to su* 
individual %all be increas$ by #a1jjj4  
7b7 ,t]m9ation ,subsection 7a7 %all only
 apply to wages paid 9 taxable ye>s     
beg9n+ aft] ,decemb] #ca1 #bjai1 & be=e 
,janu>y #a1 #bjbe4  #adjj,v-#c4 ,cr$it =
 sales ( locally gr[n fre% fruits &     
vegetables  7a7 ,9 g5]al ,= purposes (  
section #ch1 ! und]s]v$ area sup]m>ket  
fruit & vegetable cr$it det]m9$ "u ?is  
section = ! taxable ye> is #ae p]c5t ( !
 gross receipts f ! retail sale (       
locally gr[n fre% fruits & vegetables 9 
! trade or bus9ess ( op]at+ a new       
und]s]v$ area sup]m>ket4  7b7 ,t]m9ation
 ,subsection 7a7 %all only apply to     
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjbj1 & be=e ,janu>y #a1 #bjbe4        
#adjj,v-#d4 ,def9itions ,= purposes (   
?is "p-- 7#a7 ,und]s]v$ area sup]m>ket  
,! t]m und]s]v$ area sup]m>ket means any

 sup]m>ket locat$ 9 an und]s]v$ area4   
7#b7 ,new und]s]v$ area sup]m>ket ,! t]m
 new und]s]v$ area sup]m>ket means any  
und]s]v$ area sup]m>ket :i*-- 7,a7 is   
plac$ 9 s]vice aft] ,decemb] #ca1 #bjai1
 &  7,b7 0 n a sup]m>ket at any "t dur+ 
! #c-ye> p]iod end+ on ! date su*       
und]s]v$ area sup]m>ket is plac$ 9      
s]vice4  7#c7 ,sup]m>ket ,! t]m         
sup]m>ket means any build+ if-- 7,a7 n  
less ?an #ab1jjj squ>e feet & n m ?an   
#hj1jjj squ>e feet ( su* build+ is us$ =
 sell+ items at retail1  7,b7 at lea/ #g
 p]c5t ( ! squ>e feet ( su* build+ :i*  
is us$ = sell+ items at retail is us$ = 
sell+ produce1 meat1 fi%1 deli1 & dairy 
items1  7,c7 gross sales ( items sold at
 retail f su* build+ exce$ #b1jjj1jjj   
annually1 &  7,d7 at lea/ #g p]c5t ( su*
 gross sales are attributable to sales (
 produce1 meat1 fi%1 deli1 & dairy      
items4  7#d7 ,und]s]v$ area ,! t]m      
und]s]v$ area means-- 7,a7 any ent]prise
 community or emp[]m5t zone ) respect to
 :i* a designation 0 9 effect "u section

 #acia on ,decemb] #ca1 #bjad1 &  7,b7  
any r5ewal community ) respect to :i* a 
designation 0 9 effect "u section       
#adjj;,e on ,decemb] #ca1 #bjji4  4  7b7
 ,cr$it ,to be "p ( g5]al bus9ess cr$it 
,section #ch7;b7 ( su* ,code is am5d$ by
 /rik+ plus at ! end ( p>agraph 7#ca71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#cb7 & ins]t+ 1 plus1 & by add+ at !   
end ! foll[+ new p>agraph3  7#cc7 !     
und]s]v$ area sup]m>ket fruit &         
vegetable cr$it det]m9$ "u section      
#adjj,v-#c4  4  7c7 ,cl]ical am5dm5t ,! 
table ( p>ts = sub*apt] ,y ( *apt] #a ( 
su* ,code is am5d$ by add+ at ! end !   
foll[+ new item3  ,"p ,,iv4 ,tax        
inc5tives = sup]m>kets 9 und]s]v$ areas 
4  7d7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjai4