,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #ghf  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #ac1 #bjai,mr4    
,w>n] 7= himself1 ,mr4 ,moran1 ,mrs4    
,capito1 & ,mr4 ,casey7 introduc$ !     
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to e/abli% a new tax cr$it & grant
 program to /imulate inve/m5t & heal?y  
nutrition options 9 food des]ts1 & = o!r
 purposes4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,heal?y ,food ,access = 
,all ,am]icans ,act4  #b4 ,tax cr$it &  
grant program = ,special ,access ,food  
,provid]s  7a7 ,9 g5]al  7#a7 ,all[ance 
( cr$it ,subp>t ,d ( "p ,,iv ( sub*apt] 
,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new section3  #de,t4 ,special    
,access ,food ,provid] ,cr$it & ,grant  
,program  7a7 ,e/abli%m5t ( cr$it =     
groc]y /ores  7#a7 ,9 g5]al ,= purposes 
( section #ch1 ! special access food    
provid] cr$it det]m9$ "u ?is section =  

any taxable ye> is an am\nt equal to !  
less] (--  7,a7 ! am\nt ( ! allocation  
receiv$ by ! taxpay] "u subsection      
7d77#a77;,a71 or  7,b7 ! am\nt equal    
to--  7i7 9 ! case ( a qualifi$ groc]y  
/ore :i* is plac$ 9 s]vice dur+ su*     
taxable ye> by a taxpay] :i* has be5    
c]tifi$ z a special access food provid]1
 #ae p]c5t ( ! basis ( su* groc]y /ore1 
includ+ any prop]ty us$ 9 ! op]ation (  
su* groc]y /ore--  7,i7 :i* is acquir$  
by ! taxpay] if ! orig9al use ( su*     
prop]ty comm5ces ) ! taxpay]1 &  7,,ii7 
) respect to :i* depreciation 7or       
amortization 9 lieu ( depreciation7 is  
all[able1 or  7ii7 9 ! case ( a qualifi$
 r5ovation area :i* is plac$ 9 s]vice   
dur+ su* taxable ye>1 #aj p]c5t ( !     
r5ovation exp5ditures incurr$ by a      
taxpay] :i* has be5 c]tifi$ z a special 
access food provid]4  7#b7 ,r5ovation   
exp5ditures ,= purposes ( p>agraph      
7#a77;,b77ii71 ! t]m r5ovation          
exp5ditures means am\nts *>geable to    
capital acc\nt & incurr$ = prop]ty 7or  

additions or improvem5ts to prop]ty7 ( a
 "* subject to ! all[ance = depreciation
 9 connection ) ! r5ovation or          
rehabilitation ( a groc]y /ore4  7b7    
,grant program = food banks & tempor>y  
access m]*ants  7#a7 ,9 g5]al ,!        
,secret>y1 9 coord9ation ) ! ,secret>y (
 ,agriculture1 %all1 subject to !       
requirem5ts ( ?is section1 provide a    
grant to any entity :i* has be5 c]tifi$ 
z a special access food provid] 9 an    
am\nt equal to ! less] (--  7,a7 ! am\nt
 ( ! allocation receiv$ by ! entity "u  
subsection 7d77#a77;,b71 or  7,b7 !     
am\nt equal to--  7i7 9 ! case ( a      
p]man5t food bank :i* has be5 plac$ 9   
s]vice dur+ ! taxable ye> by su*        
provid]1 #ae p]c5t ( any qualifi$       
con/ruction exp5ses incurr$ by su*      
provid]2 &  7ii7 9 ! case ( any provid] 
:i* qualifies z a tempor>y access       
m]*ant1 #aj p]c5t ( any annual          
op]ational co/s incurr$ by su* provid]4 
7#b7 ,"t = paym5t ( grant ,! ,secret>y  
%all make paym5t ( any grant "u p>agraph

 7#a7 dur+ ! #fj-;day p]iod beg9n+ on ! 
lat] (--  7,a7 ! date ( ! application = 
c]tification z a special access food    
provid]1 or  7,b7 ! date--  7i7 9 ! case
 ( a p]man5t food bank1 on :i* ! food   
bank = :i* ! grant is be+ made is plac$ 
9 s]vice1 or  7ii7 9 ! case ( a tempor>y
 access m]*ant1 ! end ( ! taxable ye> 9 
:i* ! op]ational co/s 7 incurr$4  7#c7  
,grant n consid]$ income = purposes (   
taxation ,a grant "u ?is subsection %all
 n be consid]$ z gross income = purposes
 ( ?is *apt]4  7c7 ,c]tification z a    
,special ,access ,food ,provid]  7#a7   
,application ,ea* applicant =           
c]tification z a special access food    
provid] %all submit1 = ea* groc]y /ore1 
food bank1 mobile m>ket1 or f>m]s m>ket1
 an application ) ! ,secret>y1 at su*   
"t1 9 su* mann]1 & conta9+ su* in=mation
 z ! ,secret>y may reasonably require4  
7#b7 ,c]tification requirem5ts ,=       
purposes ( c]tification z a special     
access food provid]1 ! ,secret>y1 9     
consultation ) ! ,secret>y (            

,agriculture & ! applicable regional    
community developm5t entity1 %all       
det]m9e :e!r--  7,a7 9 ! case ( an      
applicant seek+ to con/ruct1 r5ovate1 or
 rehabilitate a groc]y /ore1 :e!r su*   
/ore--  7i7 foll[+ completion ( su*     
con/ruction1 r5ovation1 or              
rehabilitation1 w qualify z a groc]y    
/ore 7z def9$ 9 subsection 7h77#c771    
7ii7 is locat$ 9 a food des]t on ! date 
on :i* con/ruction1 r5ovation1 or       
rehabilitation beg9s1  7iii7 satisfies !
 eligibility crit]ia e/abli%$ = projects
 "u ! ,heal?y ,food ,f9anc+ ,initiative 
e/abli%$ "u section #bdc ( ! ,dep>tm5t (
 ,agriculture ,reorganization ,act (    
#aiid 7#g ,u4,s4,c4 #fiec71 &  7iv7     
satisfies su* o!r crit]ia z is det]m9$  
appropriate by ! ,secret>y1 9           
consultation ) ! ,secret>y (            
,agriculture1 or  7,b7 9 ! case ( an    
applicant seek+ to op]ate a p]man5t food
 bank or z a tempor>y access m]*ant1    
:e!r su* applicant--  7i7 is an entity =
 :i* no "p ( ! net e>n+s ( su* entity   

inures to ! b5efit ( any private        
%>ehold] or individual1  7ii7 7,i7 9 !  
case ( a p]man5t food bank1 is locat$ 9 
a food des]t on ! date on :i*           
con/ruction ( su* food bank beg9s1 or   
7,,ii7 9 ! case ( a tempor>y access     
m]*ant-- 7aa7 sells or provides food 9  
any food des]t = an av]age (-- 7,,aa7 9 
! case ( a f>m]s m>ket1 n less ?an #aj  
h\rs 7dur+ daylight h\rs7 ea* week dur+ 
! cal5d> ye>1 or 7,,bb7 9 ! case ( a    
tempor>y access m]*ant :i* is n a f>m]s 
m>ket1 n less ?an #e days & #ej h\rs ea*
 week dur+ ! cal5d> ye>1 or  7bb7       
satisfies su* requirem5ts z are e/abli%$
 by ! ,secret>y ( ,agriculture to ensure
 an adequate level ( food di/ribution )9
 food des]ts1  7iii7 satisfies !        
eligibility crit]ia describ$ 9          
subp>agraph 7,a77iii71 &  7iv7 satisfies
 su* o!r crit]ia z is det]m9$           
appropriate by ! ,secret>y4  7#c7 ,no   
additional ,,usda grants = f>m]s m>kets 
,a f>m]s m>ket %all n be eligible =     
c]tification z a special access food    

provid] dur+ any p]iod 9 :i* su* f>m]s  
m>ket receives fund+ pursuant to any o!r
 grant program adm9i/]$ by ! ,dep>tm5t (
 ,agriculture 7) ! exception ( grants   
provid$ pursuant to ! ,food ,insecurity 
,nutrition ,inc5tive "u section #ddje ( 
! ,food1 ,cons]vation1 & ,en]gy ,act (  
#bjjh74  7d7 ,allocation ( special      
access food provid] cr$its & grants     
7#a7 ,9 g5]al ,9 ea* cal5d> ye>1 !      
,secret>y1 9 coord9ation ) ! ,secret>y (
 ,agriculture1 %all provide allocations 
to entities :i* h be5 c]tifi$ z special 
access food provid]s "u subsection 7c7  
to receive--  7,a7 9 ! case ( an entity 
c]tifi$ pursuant to subp>agraph 7,a7 (  
subsection 7c77#b71 a special access    
food provid] cr$it = exp5ditures relat$ 
to a qualifi$ groc]y /ore or qualifi$   
r5ovation area1 &  7,b7 9 ! case ( an   
entity c]tifi$ pursuant to subp>agraph  
7,b7 ( su* subsection1 grants = qualifi$
 con/ruction exp5ses or op]ational co/s 
incurr$ by su* entity4  7#b7 ,duration (
 grants to tempor>y access m]*ants ,9 ! 

case ( a special access food provid] :i*
 qualifies z a tempor>y access m]*ant1 !
 ,secret>y %all provide ! grant to su*  
provid] on an annual basis = a p]iod ( n
 great] ?an #aj ye>s4  7e7 ,recapture   
7#a7 ,9 g5]al ,subject to p>agraph 7#c71
 ! ,secret>y %all provide = recaptur+ ! 
b5efit ( any cr$it all[able or grant    
provid$ "u ?is section ) respect to any 
qualifi$ groc]y /ore1 qualifi$ r5ovation
 area1 or p]man5t food bank :i* fails to
 satisfy ! requirem5ts "u subsection    
7c77#b7 dur+ ! #e-ye> p]iod foll[+ !    
date on :i* su* /ore1 area1 or food bank
 is plac$ 9 s]vice4  7#b7 ,tempor>y     
access m]*ant ,subject to p>agraph 7#c71
 ! ,secret>y %all provide = recaptur+ ! 
b5efit ( any grant provid$ "u ?is       
section ) respect to any tempor>y access
 m]*ant :i* fails to satisfy !          
requirem5ts "u subsection 7c77#b7 = any 
ye> dur+ ! p]iod describ$ 9 subsection  
7d77#b74  7#c7 ,application ,if1 dur+   
any taxable ye>1 a special access food  
provid] fails to satisfy ! requirem5ts  

"u subsection 7c77#b71 ! tax "u ?is     
*apt] = su* taxable ye> %all be increas$
 by an am\nt equal to ! appropriate     
p]c5tage ( ! cr$it or grant am\nt z is  
det]m9$ appropriate by ! ,secret>y4  7f7
 ,basis r$uction ,! basis ( any qualifi$
 groc]y /ore1 any groc]y /ore :i*       
includes a qualifi$ r5ovation area1 or  
any food bank1 mobile m>ket1 or f>m]s   
m>ket %all be r$uc$ by ! am\nt ( any    
cr$it or grant det]m9$ "u ?is section ) 
respect to su* prop]ty4  7g7            
,regulations ,! ,secret>y1 9 coord9ation
 ) ! ,secret>y ( ,agriculture1 %all     
prescribe su* regulations z may be      
appropriate to c>ry out ?is section1    
includ+ regulations :i*--  7#a7 prev5t !
 abuse ( ! purposes ( ?is section1  7#b7
 impose appropriate report+ requirem5ts1
 &  7#c7 ensure t non-metropolitan areas
 receive a proportional am\nt (         
allocations provid$ "u subsection 7d74  
7h7 ,def9itions ,= purposes ( ?is       
section3 7#a7 ,food des]t  7,a7 ,9 g5]al
 ,! t]m food des]t means any population 

c5sus tract 9 :i*--  7i7 n less ?an #ejj
 p1 or #cc p]c5t ( ! population ( su*   
tract1 reside--  7,i7 9 ! case ( a tract
 locat$ )9 a metropolitan area1 m ?an #a
 mile f a groc]y /ore1 or  7,,ii7 9 !   
case ( a tract n locat$ )9 a            
metropolitan area1 m ?an #aj miles f a  
groc]y /ore1  7ii7 ! pov]ty rate = su*  
tract is at lea/ #bj p]c5t1 or  7iii7   
7,i7 9 ! case ( a tract n locat$ )9 a   
metropolitan area1 ! m$ian family income
 = su* tract does n exce$ #hj p]c5t (   
/atewide m$ian family income1 or  7,,ii7
 9 ! case ( a tract locat$ )9 a         
metropolitan area1 ! m$ian family income
 = su* tract does n exce$ #hj p]c5t ( ! 
great] ( /atewide m$ian family income or
 ! metropolitan area m$ian family       
income4  7,b7 ,areas n )9 c5sus tracts  
,9 ! case ( an area :i* is n tract$ =   
population c5sus tracts1 ! equival5t    
c\nty divisions 7z def9$ by ! ,bureau ( 
! ,c5sus7 %all be us$ = purposes (      
det]m9ations ( food des]ts "u ?is       
p>agraph4  7,c7 ,det]m9ation ( food     

des]ts ,= purposes ( det]m9+ :e!r a     
population c5sus tract qualifies z a    
food des]t = purposes ( ?is section1 !  
,secret>y %all make su* det]m9ations 9  
coord9ation ) ! ,secret>y ( ,agriculture
 9 su* mann] z is det]m9$ appropriate1  
includ+ use ( ! ,food ,access ,rese>*   
,atlas e/abli%$ by ! ,dep>tm5t (        
,agriculture4  7#b7 ,groc]ies ,! t]m    
groc]ies means-- 7,a7 fre% & froz5      
produce1  7,b7 fre% & froz5 meat &      
seafood1  7,c7 dairy products1 &  7,d7  
deli products1 includ+ slic$ meats1     
*eeses1 & salads4  7#c7 ,groc]y /ore ,! 
t]m groc]y /ore means a retail /ore =   
:i* =eca/$ sales ( groc]ies acc\nt = n  
less ?an #ce p]c5t ( its total annual   
sales4  7#d7 ,metropolitan area ,! t]m  
metropolitan area has ! same mean+ giv5 
! t]m metropolitan /ati/ical area "u    
section #adc7k77#b77;,b74  7#e7         
,qualifi$ con/ruction exp5ses ,! t]m    
qualifi$ con/ruction exp5ses means any  
co/s incurr$ by ! special access food   
provid] be=e ! date on :i* a p]man5t    

food bank is plac$ 9 s]vice relat+ to ! 
plann+1 design1 & con/ruction ( su* food
 bank4  7#f7 ,qualifi$ groc]y /ore ,!   
t]m qualifi$ groc]y /ore means a groc]y 
/ore :i*1 on ! date on :i* con/ruction (
 su* /ore beg9s1 is locat$ 9 a food     
des]t4  7#g7 ,qualifi$ r5ovation area ,!
 t]m qualifi$ r5ovation area means any  
area ( a groc]y /ore 9 :i* groc]ies are 
sold1 provid$ t su* groc]y /ore1 on !   
date on :i* r5ovation ( su* area beg9s1 
is locat$ 9 a food des]t4  7#h7         
,regional community developm5t entity   
7,a7 ,9 g5]al ,! t]m regional community 
developm5t entity means any dome/ic     
corporation or p>tn]%ip if-- 7i7 !      
prim>y mission ( ! entity is s]v+1 or   
provid+ inve/m5t capital =1 l[-income   
communities or l[-income p]sons1  7ii7 !
 entity ma9ta9s acc\ntability to        
resid5ts ( l[-income communities ?r\gh  
_! repres5tation on any gov]n+ bo>d ( ! 
entity or on any advisory bo>d to !     
entity1 &  7iii7 ! entity is c]tifi$ by 
! ,secret>y = purposes ( ?is section z  

be+ a regional community developm5t     
entity4  7,b7 ,local gov]nm5t ,9 ! case 
( a groc]y /ore = :i* !re is no entity  
describ$ 9 subp>agraph 7,a7 )9 a        
#ej-mile radius1 ! *ief executive (fic] 
7or ! equival5t7 ( ! local jurisdiction 
9 :i* ! groc]y /ore w be locat$ may s]ve
 z ! regional community developm5t      
entity = purposes ( subsection 7c77#b74 
7#i7 ,secret>y ( ,agriculture ,! t]m    
,secret>y ( ,agriculture means !        
,secret>y ( ,agriculture or !           
,secret>y's delegate4  7#aj7 ,tempor>y  
access m]*ant ,! t]m tempor>y access    
m]*ant means a mobile m>ket1 a f>m]s    
m>ket1 or a tempor>y or mobile food bank
 7z su* t]ms are def9$ by ! ,secret>y1 9
 coord9ation ) ! ,secret>y (            
,agriculture7--  7,a7 :i* is op]at$ by a
 special access food provid]2 &  7,b7 = 
:i* ! prim>y purpose is food di/ribution
 )9 food des]ts4  4  7b7 ,cr$it "p (    
g5]al bus9ess cr$it ,section #ch7;b7 ( !
 ,int]nal ,rev5ue ,code ( #aihf 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 ! special access food provid]     
cr$it det]m9$ "u section #de,t7a74  4   
7c7 ,cl]ical am5dm5t ,! table ( sections
 = subp>t ,d ( "p ,,iv ( sub*apt] ,a (  
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new item3  ,sec4 #de,t4 ,special access
 food provid] cr$it & grant program4  4 
7d7 ,au?orization ( appropriations ,!re 
are au?oriz$ to be appropriat$ su* sums 
z may be necess>y to c>ry out ! purposes
 ( ?is section4  7e7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #c4 ,updates to   
,food ,access ,rese>* ,atlas ,section   
#bdc ( ! ,dep>tm5t ( ,agriculture       
,reorganization ,act ( #aiid 7#g        
,u4,s4,c4 #fiec7 is am5d$-- 7#a7 by     
r$esignat+ subsection 7d7 z subsection  
7e72 &  7#b7 by ins]t+ aft] subsection  
7c7 ! foll[+3  7d7 ,food ,access ,rese>*

 ,atlas ,n less frequ5tly ?an once ea*  
ye>1 ! ,secret>y %all update ! ,food    
,access ,rese>* ,atlas ( ! ,secret>y to 
acc\nt = food retail]s t are plac$ 9    
s]vice dur+ t ye>4  4