,,ii  #aafth ,,congress  #ast ,session  
,s4 #ghf  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #ac1         
#bjai,mr4 ,warner 7for himself1 ,mr4    
,moran1 ,mrs4 ,capito1 and ,mr4 ,casey7 
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to establish a new tax credit and 
grant program to stimulate investment   
and healthy nutrition options in food   
deserts1 and for other purposes4  #a4   
,short title ,this ,act may be cited as 
the ,healthy ,food ,access for ,all     
,americans ,act4  #b4 ,tax credit and   
grant program for ,special ,access ,food
 ,providers  7a7 ,in general  7#a7      
,allowance of credit ,subpart ,d of part
 ,,iv of subchapter ,a of chapter #a of 
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new section3  #de,t4 ,special 
,access ,food ,provider ,credit and     
,grant ,program  7a7 ,establishment of  

credit for grocery stores  7#a7 ,in     
general ,for purposes of section #ch1   
the special access food provider credit 
determined under this section for any   
taxable year is an amount equal to the  
lesser of--  7,a7 the amount of the     
allocation received by the taxpayer     
under subsection 7d77#a77;,a71 or  7,b7 
the amount equal to--  7i7 in the case  
of a qualified grocery store which is   
placed in service during such taxable   
year by a taxpayer which has been       
certified as a special access food      
provider1 #ae percent of the basis of   
such grocery store1 including any       
property used in the operation of such  
grocery store--  7,i7 which is acquired 
by the taxpayer if the original use of  
such property commences with the        
taxpayer1 and  7,,ii7 with respect to   
which depreciation 7or amortization in  
lieu of depreciation7 is allowable1 or  
7ii7 in the case of a qualified         
renovation area which is placed in      
service during such taxable year1 #aj   

percent of the renovation expenditures  
incurred by a taxpayer which has been   
certified as a special access food      
provider4  7#b7 ,renovation expenditures
 ,for purposes of paragraph             
7#a77;,b77ii71 the term renovation      
expenditures means amounts chargeable to
 capital account and incurred for       
property 7or additions or improvements  
to property7 of a character subject to  
the allowance for depreciation in       
connection with the renovation or       
rehabilitation of a grocery store4  7b7 
,grant program for food banks and       
temporary access merchants  7#a7 ,in    
general ,the ,secretary1 in coordination
 with the ,secretary of ,agriculture1   
shall1 subject to the requirements of   
this section1 provide a grant to any    
entity which has been certified as a    
special access food provider in an      
amount equal to the lesser of--  7,a7   
the amount of the allocation received by
 the entity under subsection            
7d77#a77;,b71 or  7,b7 the amount equal 

to--  7i7 in the case of a permanent    
food bank which has been placed in      
service during the taxable year by such 
provider1 #ae percent of any qualified  
construction expenses incurred by such  
provider2 and  7ii7 in the case of any  
provider which qualifies as a temporary 
access merchant1 #aj percent of any     
annual operational costs incurred by    
such provider4  7#b7 ,time for payment  
of grant ,the ,secretary shall make     
payment of any grant under paragraph    
7#a7 during the #fj-;day period         
beginning on the later of--  7,a7 the   
date of the application for             
certification as a special access food  
provider1 or  7,b7 the date--  7i7 in   
the case of a permanent food bank1 on   
which the food bank for which the grant 
is being made is placed in service1 or  
7ii7 in the case of a temporary access  
merchant1 the end of the taxable year in
 which the operational costs were       
incurred4  7#c7 ,grant not considered   
income for purposes of taxation ,a grant

 under this subsection shall not be     
considered as gross income for purposes 
of this chapter4  7c7 ,certification as 
a ,special ,access ,food ,provider  7#a7
 ,application ,each applicant for       
certification as a special access food  
provider shall submit1 for each grocery 
store1 food bank1 mobile market1 or     
farmers market1 an application with the 
,secretary1 at such time1 in such       
manner1 and containing such information 
as the ,secretary may reasonably        
require4  7#b7 ,certification           
requirements ,for purposes of           
certification as a special access food  
provider1 the ,secretary1 in            
consultation with the ,secretary of     
,agriculture and the applicable regional
 community development entity1 shall    
determine whether--  7,a7 in the case of
 an applicant seeking to construct1     
renovate1 or rehabilitate a grocery     
store1 whether such store--  7i7        
following completion of such            
construction1 renovation1 or            

rehabilitation1 will qualify as a       
grocery store 7as defined in subsection 
7h77#c771  7ii7 is located in a food    
desert on the date on which             
construction1 renovation1 or            
rehabilitation begins1  7iii7 satisfies 
the eligibility criteria established for
 projects under the ,healthy ,food      
,financing ,initiative established under
 section #bdc of the ,department of     
,agriculture ,reorganization ,act of    
#aiid 7#g ,u4,s4,c4 #fiec71 and  7iv7   
satisfies such other criteria as is     
determined appropriate by the           
,secretary1 in consultation with the    
,secretary of ,agriculture1 or  7,b7 in 
the case of an applicant seeking to     
operate a permanent food bank or as a   
temporary access merchant1 whether such 
applicant--  7i7 is an entity for which 
no part of the net earnings of such     
entity inures to the benefit of any     
private shareholder or individual1  7ii7
 7,i7 in the case of a permanent food   
bank1 is located in a food desert on the

 date on which construction of such food
 bank begins1 or  7,,ii7 in the case of 
a temporary access merchant-- 7aa7 sells
 or provides food in any food desert for
 an average of-- 7,,aa7 in the case of a
 farmers market1 not less than #aj hours
 7during daylight hours7 each week      
during the calendar year1 or 7,,bb7 in  
the case of a temporary access merchant 
which is not a farmers market1 not less 
than #e days and #ej hours each week    
during the calendar year1 or  7bb7      
satisfies such requirements as are      
established by the ,secretary of        
,agriculture to ensure an adequate level
 of food distribution within food       
deserts1  7iii7 satisfies the           
eligibility criteria described in       
subparagraph 7,a77iii71 and  7iv7       
satisfies such other criteria as is     
determined appropriate by the           
,secretary4  7#c7 ,no additional ,,usda 
grants for farmers markets ,a farmers   
market shall not be eligible for        
certification as a special access food  

provider during any period in which such
 farmers market receives funding        
pursuant to any other grant program     
administered by the ,department of      
,agriculture 7with the exception of     
grants provided pursuant to the ,food   
,insecurity ,nutrition ,incentive under 
section #ddje of the ,food1             
,conservation1 and ,energy ,act of      
#bjjh74  7d7 ,allocation of special     
access food provider credits and grants 
7#a7 ,in general ,in each calendar year1
 the ,secretary1 in coordination with   
the ,secretary of ,agriculture1 shall   
provide allocations to entities which   
have been certified as special access   
food providers under subsection 7c7 to  
receive--  7,a7 in the case of an entity
 certified pursuant to subparagraph 7,a7
 of subsection 7c77#b71 a special access
 food provider credit for expenditures  
related to a qualified grocery store or 
qualified renovation area1 and  7,b7 in 
the case of an entity certified pursuant
 to subparagraph 7,b7 of such           

subsection1 grants for qualified        
construction expenses or operational    
costs incurred by such entity4  7#b7    
,duration of grants to temporary access 
merchants ,in the case of a special     
access food provider which qualifies as 
a temporary access merchant1 the        
,secretary shall provide the grant to   
such provider on an annual basis for a  
period of not greater than #aj years4   
7e7 ,recapture  7#a7 ,in general        
,subject to paragraph 7#c71 the         
,secretary shall provide for recapturing
 the benefit of any credit allowable or 
grant provided under this section with  
respect to any qualified grocery store1 
qualified renovation area1 or permanent 
food bank which fails to satisfy the    
requirements under subsection 7c77#b7   
during the #e-year period following the 
date on which such store1 area1 or food 
bank is placed in service4  7#b7        
,temporary access merchant ,subject to  
paragraph 7#c71 the ,secretary shall    
provide for recapturing the benefit of  

any grant provided under this section   
with respect to any temporary access    
merchant which fails to satisfy the     
requirements under subsection 7c77#b7   
for any year during the period described
 in subsection 7d77#b74  7#c7           
,application ,if1 during any taxable    
year1 a special access food provider    
fails to satisfy the requirements under 
subsection 7c77#b71 the tax under this  
chapter for such taxable year shall be  
increased by an amount equal to the     
appropriate percentage of the credit or 
grant amount as is determined           
appropriate by the ,secretary4  7f7     
,basis reduction ,the basis of any      
qualified grocery store1 any grocery    
store which includes a qualified        
renovation area1 or any food bank1      
mobile market1 or farmers market shall  
be reduced by the amount of any credit  
or grant determined under this section  
with respect to such property4  7g7     
,regulations ,the ,secretary1 in        
coordination with the ,secretary of     

,agriculture1 shall prescribe such      
regulations as may be appropriate to    
carry out this section1 including       
regulations which--  7#a7 prevent the   
abuse of the purposes of this section1  
7#b7 impose appropriate reporting       
requirements1 and  7#c7 ensure that     
non-metropolitan areas receive a        
proportional amount of allocations      
provided under subsection 7d74  7h7     
,definitions ,for purposes of this      
section3 7#a7 ,food desert  7,a7 ,in    
general ,the term food desert means any 
population census tract in which--  7i7 
not less than #ejj people1 or #cc       
percent of the population of such tract1
 reside--  7,i7 in the case of a tract  
located within a metropolitan area1 more
 than #a mile from a grocery store1 or  
7,,ii7 in the case of a tract not       
located within a metropolitan area1 more
 than #aj miles from a grocery store1   
7ii7 the poverty rate for such tract is 
at least #bj percent1 or  7iii7 7,i7 in 
the case of a tract not located within a

 metropolitan area1 the median family   
income for such tract does not exceed   
#hj percent of statewide median family  
income1 or  7,,ii7 in the case of a     
tract located within a metropolitan     
area1 the median family income for such 
tract does not exceed #hj percent of the
 greater of statewide median family     
income or the metropolitan area median  
family income4  7,b7 ,areas not within  
census tracts ,in the case of an area   
which is not tracted for population     
census tracts1 the equivalent county    
divisions 7as defined by the ,bureau of 
the ,census7 shall be used for purposes 
of determinations of food deserts under 
this paragraph4  7,c7 ,determination of 
food deserts ,for purposes of           
determining whether a population census 
tract qualifies as a food desert for    
purposes of this section1 the ,secretary
 shall make such determinations in      
coordination with the ,secretary of     
,agriculture in such manner as is       
determined appropriate1 including use of

 the ,food ,access ,research ,atlas     
established by the ,department of       
,agriculture4  7#b7 ,groceries ,the term
 groceries means-- 7,a7 fresh and frozen
 produce1  7,b7 fresh and frozen meat   
and seafood1  7,c7 dairy products1 and  
7,d7 deli products1 including sliced    
meats1 cheeses1 and salads4  7#c7       
,grocery store ,the term grocery store  
means a retail store for which          
forecasted sales of groceries account   
for not less than #ce percent of its    
total annual sales4  7#d7 ,metropolitan 
area ,the term metropolitan area has the
 same meaning given the term            
metropolitan statistical area under     
section #adc7k77#b77;,b74  7#e7         
,qualified construction expenses ,the   
term qualified construction expenses    
means any costs incurred by the special 
access food provider before the date on 
which a permanent food bank is placed in
 service relating to the planning1      
design1 and construction of such food   
bank4  7#f7 ,qualified grocery store    

,the term qualified grocery store means 
a grocery store which1 on the date on   
which construction of such store begins1
 is located in a food desert4  7#g7     
,qualified renovation area ,the term    
qualified renovation area means any area
 of a grocery store in which groceries  
are sold1 provided that such grocery    
store1 on the date on which renovation  
of such area begins1 is located in a    
food desert4  7#h7 ,regional community  
development entity  7,a7 ,in general    
,the term regional community development
 entity means any domestic corporation  
or partnership if-- 7i7 the primary     
mission of the entity is serving1 or    
providing investment capital for1       
low-income communities or low-income    
persons1  7ii7 the entity maintains     
accountability to residents of          
low-income communities through their    
representation on any governing board of
 the entity or on any advisory board to 
the entity1 and  7iii7 the entity is    
certified by the ,secretary for purposes

 of this section as being a regional    
community development entity4  7,b7     
,local government ,in the case of a     
grocery store for which there is no     
entity described in subparagraph 7,a7   
within a #ej-mile radius1 the chief     
executive officer 7or the equivalent7 of
 the local jurisdiction in which the    
grocery store will be located may serve 
as the regional community development   
entity for purposes of subsection       
7c77#b74  7#i7 ,secretary of            
,agriculture ,the term ,secretary of    
,agriculture means the ,secretary of    
,agriculture or the ,secretary's        
delegate4  7#aj7 ,temporary access      
merchant ,the term temporary access     
merchant means a mobile market1 a       
farmers market1 or a temporary or mobile
 food bank 7as such terms are defined by
 the ,secretary1 in coordination with   
the ,secretary of ,agriculture7--  7,a7 
which is operated by a special access   
food provider2 and  7,b7 for which the  
primary purpose is food distribution    

within food deserts4  4  7b7 ,credit    
part of general business credit ,section
 #ch7;b7 of the ,internal ,revenue ,code
 of #aihf is amended by striking plus at
 the end of paragraph 7#ca71 by striking
 the period at the end of paragraph     
7#cb7 and inserting 1 plus1 and by      
adding at the end the following new     
paragraph3  7#cc7 the special access    
food provider credit determined under   
section #de,t7a74  4  7c7 ,clerical     
amendment ,the table of sections for    
subpart ,d of part ,,iv of subchapter ,a
 of chapter #a of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following new item3  ,sec4  
#de,t4 ,special access food provider    
credit and grant program4  4  7d7       
,authorization of appropriations ,there 
are authorized to be appropriated such  
sums as may be necessary to carry out   
the purposes of this section4  7e7      
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   

enactment of this ,act4  #c4 ,updates to
 ,food ,access ,research ,atlas ,section
 #bdc of the ,department of ,agriculture
 ,reorganization ,act of #aiid 7#g      
,u4,s4,c4 #fiec7 is amended-- 7#a7 by   
redesignating subsection 7d7 as         
subsection 7e72 and  7#b7 by inserting  
after subsection 7c7 the following3  7d7
 ,food ,access ,research ,atlas ,not    
less frequently than once each year1 the
 ,secretary shall update the ,food      
,access ,research ,atlas of the         
,secretary to account for food retailers
 that are placed in service during that 
year4  4