,,ii  #aah? ,,congress  #b;d ,session   
,s4 #eabj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ai1         
#bjbd,mr4 ,oss(f introduc$ ! foll[+     
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide tax inc5tives = ! e/abli%m5t ( 
groc]y /ores 9 c]ta9 und]s]v$ areas4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,fre% ,food ,act4  #b4 ,tax inc5tives 
= e/abli%m5t ( groc]y /ores 9 c]ta9     
und]s]v$ areas  7a7 ,9 g5]al ,*apt] #a (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by ins]t+ aft] sub*apt] ,v !      
foll[+ new sub*apt]3  ,w ,tax inc5tives 
= groc]y /ores 9 und]s]v$ areas  ,sec4  
#adjj4 ,increas$ "w opportunity tax     
cr$it4,sec4 #adjj;,a4 ,cr$it = sales (  
fre% fruits1 vegetables1 meat1 &        
dairy4,sec4 #adjj;,b4 ,def9itions4      
#adjj4 ,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 groc]y /ore

 7z c]tifi$ by ! designat$ local ag5cy  
7z def9$ 9 section #ea7;d77#ab771 !     
limitation o!rwise 9 effect "u section  
#ea7;b77#c7 ) respect to su* individual 
%all be increas$ by #a1jjj4  7b7        
,alt]native c]tification ,! ,secret>y   
may provide = alt]native me?ods =       
c]tification ( an individual describ$ 9 
subsection 7a7 9 su* mann] z ! ,secret>y
 79 coord9ation ) ! head ( any relevant 
,f$]al ag5cy7 det]m9es appropriate4  7c7
 ,t]m9ation ,subsection 7a7 %all only   
apply to wages paid 9 taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbd1 & be=e 
,janu>y #a1 #bjca4  #adjj;,a4 ,cr$it =  
sales ( fre% fruits1 vegetables1 meat1 &
 dairy  7a7 ,9 g5]al ,= purposes (      
section #ch1 ! und]s]v$ area groc]y /ore
 fruits1 vegetables1 meat1 & dairy cr$it
 det]m9$ "u ?is section = ! taxable ye> 
is an am\nt equal to ! applicable       
p]c5tage ( ! co/ ( goods sold by !      
taxpay] ) respect to ! retail sale (    
fre% fruits1 vegetables1 meat1 & dairy 9
 ! trade or bus9ess ( op]at+ a new      

und]s]v$ area groc]y /ore4  7b7 ,co/ (  
goods sold ,= purposes ( subsection 7a71
 ! co/ ( goods sold ) respect to any    
taxable ye> is ! total am\nt 7z det]m9$ 
"u ! me?od ( acc\nt+ ( ! taxpay]7 (     
pur*ases made by ! taxpay] = goods      
acquir$ = resale & sold dur+ su* taxable
 ye>4  7c7 ,applicable p]c5tage  7#a7 ,9
 g5]al ,= purposes ( subsection 7a71 !  
applicable p]c5tage %all be-- 7,a7 9 !  
case ( any new und]s]v$ area groc]y /ore
 :i* is plac$ 9 s]vice dur+ a taxable   
ye> :i* includes ! date on :i* !        
,secret>y det]m9es 7pursuant to section 
#adjj;,b7#c77;,c77 t ! area 9 :i* su*   
groc]y /ore is locat$ qualifies z an    
und]s]v$ area1 or :i* is plac$ 9 s]vice 
dur+ a taxable ye> beg9n+ aft] su*      
date-- 7i7 ) respect to ! taxable ye> 9 
:i* su* groc]y /ore is plac$ 9 s]vice1  
#cj p]c5t1  7ii7 ) respect to ! taxable 
ye> subsequ5t to ! taxable ye> describ$ 
9 clause 7i71 #cj p]c5t1  7iii7 )       
respect to ! taxable ye> subsequ5t to ! 
taxable ye> describ$ 9 clause 7ii71 #bh 

p]c5t1  7iv7 ) respect to ! taxable ye> 
subsequ5t to ! taxable ye> describ$ 9   
clause 7iii71 #bf p]c5t1 &  7v7 )       
respect to any taxable ye> subsequ5t to 
! taxable ye> describ$ 9 clause 7iv71 #j
 p]c5t1 or  7,b7 9 ! case ( any new     
und]s]v$ area groc]y /ore :i* 0 plac$ 9 
s]vice dur+ a taxable ye> :i* end$ prior
 to ! date on :i* ! ,secret>y det]m9es  
7pursuant to section #adjj;,b7#c77;,c77 
t ! area 9 :i* su* groc]y /ore is locat$
 qualifies z an und]s]v$ area-- 7i7 )   
respect to ! taxable ye> :i* includes   
su* date1 #cj p]c5t1  7ii7 ) respect to 
! taxable ye> subsequ5t to ! taxable ye>
 describ$ 9 clause 7i71 #bh p]c5t1      
7iii7 ) respect to ! taxable ye>        
subsequ5t to ! taxable ye> describ$ 9   
clause 7ii71 #bf p]c5t1 &  7iv7 )       
respect to any taxable ye> subsequ5t to 
! taxable ye> describ$ 9 clause 7iii71  
#j p]c5t4  7#b7 ,bonus = locally s\rc$  
fruits1 vegetables1 meat1 & dairy ,=    
purposes ( subsection 7a71 9 ! case (   
any taxable ye> describ$ 9 p>agraph 7#a7

 7) ! exception ( any taxable ye>       
describ$ 9 subp>agraph 7,a77v7 or       
7,b77iv7 ( su* p>agraph71 ! applicable  
p]c5tage = su* taxable ye> %all be      
increas$ by #e p]c5tage po9ts ) respect 
to any fre% fruits1 vegetables1 meat1 & 
dairy :i* are s\rc$-- 7,a7 f any        
location )9 ! same ,/ate 9 :i* ! new    
und]s]v$ area groc]y /ore is locat$1 or 
7,b7 f any location :i* is )9 a         
#ajj-mile radius ( ! new und]s]v$ area  
groc]y /ore4  7d7 ,t]m9ation ,subsection
 7a7 %all only apply to taxable ye>s    
beg9n+ aft] ,decemb] #ca1 #bjbd1 & be=e 
,janu>y #a1 #bjca4  #adjj;,b4           
,def9itions ,= purposes ( ?is sub*apt]--
 7#a7 ,fre% fruits1 vegetables1 meat1 & 
dairy  7,a7 ,9 g5]al ,subject to        
subp>agraph 7,b71 ! t]m fre% fruits1    
vegetables1 meat1 & dairy means any     
product ( agriculture 7z def9$ 9 section
 #c ( ! ,fair ,labor ,/&>ds ,act ( #aich
 7#bi ,u4,s4,c4 #bjc7;f777 :i* is       
suitable = human consumption4  7,b7     
,exclusion ( cann$ or froz5 foods ,! t]m

 fre% fruits1 vegetables1 meat1 & dairy 
%all n include any product describ$ 9   
subp>agraph 7,a7 :i* is cann$ or froz54 
7#b7 ,new und]s]v$ area groc]y /ore     
7,a7 ,9 g5]al ,! t]m new und]s]v$ area  
groc]y /ore means any build+ ( ! taxpay]
 if-- 7i7 n m ?an #hj1jjj squ>e feet (  
su* build+ is us$ = sell+ items at      
retail1  7ii7 at lea/ #be p]c5t ( !     
squ>e feet ( su* build+ :i* is us$ =    
sell+ items at retail is us$ = sell+    
fre% fruits1 vegetables1 meat1 & dairy1 
7iii7 at lea/ #be p]c5t ( ! gross sales 
( items sold at retail f su* build+ are 
attributable to sales ( fre% fruits1    
vegetables1 meat1 & dairy1 &  7iv7 su*  
build+ is locat$ 9-- 7,i7 an und]s]v$   
area 7z det]m9$ by ! ,secret>y "u       
p>agraph 7#c77;,c7 aft] ,decemb] #ca1   
#bjbd71 or  7,,ii7 a rural area 7z def9$
 9 section #cdc7;a77#ac77;,a7 ( !       
,consolidat$ ,f>m & ,rural ,developm5t  
,act 7#g ,u4,s4,c4 #aiia7;a77#ac77;,a774
  7,b7 ,malls & %opp+ c5t]s  7i7 ,9     
g5]al ,= purposes ( subp>agraph 7,a71 ! 

t]m build+ includes any portion ( a l>g]
 build+ or /ructure 7su* z a mall or    
%opp+ c5t]7-- 7,i7 :i* is own$1 leas$1  
or occupi$ by ! taxpay]1 &  7,,ii7 9 :i*
 ! taxpay]1 z "p ( its trade or bus9ess1
 makes retail sales ( fre% fruits1      
vegetables1 meat1 & dairy4  7ii7        
,application ( requirem5ts ,9 ! case (  
any portion ( a l>g] build+ or /ructure 
describ$ 9 clause 7i71 ! requirem5ts "u 
clauses 7i7 ?r\gh 7iii7 ( subp>agraph   
7,a7 %all be appli$ solely ) respect to 
su* portion & n ) respect to ! l>g]     
build+ or /ructure describ$ 9 su*       
clause4  7,c7 ,duration ( /atus  7i7    
,und]s]v$ area ,9 ! case ( any build+   
:i* is describ$ 9 clauses 7i7 ?r\gh     
7iii7 ( subp>agraph 7,a7 & is 9 op]ation
 dur+ a p]iod 9 :i* ! ,secret>y has     
det]m9$ 7pursuant to p>agraph 7#c77;,c77
 t ! area 9 :i* su* build+ is locat$    
qualifies z an und]s]v$ area1 su* build+
 %all n fail to satisfy ! requirem5t    
describ$ 9 subp>agraph 7,a77iv77,i7     
solely by reason ( ! area 9 :i* su*     

build+ is locat$ subsequ5tly ceas+ to be
 an und]s]v$ area4  7ii7 ,rural area ,9 
! case ( any build+ :i* is describ$ 9   
clauses 7i7 ?r\gh 7iii7 ( subp>agraph   
7,a7 & is 9 op]ation dur+ a p]iod 9 :i* 
a det]m9ation is made aft] ,decemb] #ca1
 #bjbd1 t ! area 9 :i* su* build+ is    
locat$ qualifies z a rural area1 su*    
build+ %all n fail to satisfy !         
requirem5t describ$ 9 subp>agraph       
7,a77iv77,,ii7 solely by reason ( ! area
 9 :i* su* build+ is locat$ subsequ5tly 
ceas+ to be a rural area4  7#c7         
,und]s]v$ area  7,a7 ,9 g5]al ,! t]m    
und]s]v$ area 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 build+ :i* satisfies ! requirem5ts 9  
clauses 7i7 ?r\gh 7iii7 ( p>agraph      
7#b77;,a71 or  7,,ii7 9 ! case ( a tract
 n locat$ )9 a metropolitan area1 m ?an 
#aj miles f a build+ :i* satisfies !    
requirem5ts 9 clauses 7i7 ?r\gh 7iii7 ( 

p>agraph 7#b77;,a71  7ii7 ! pov]ty rate 
= su* tract is at lea/ #bj p]c5t1 &     
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 ( und]s]v$ areas "u ?is    
p>agraph4  7,c7 ,det]m9ation ( und]s]v$ 
area ,= purposes ( det]m9+ :e!r a       
population c5sus tract qualifies z an   
und]s]v$ area = purposes ( ?is p>agraph1
 ! ,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,d7         
,metropolitan area ,! t]m metropolitan  
area has ! same mean+ giv5 ! t]m        
metropolitan /ati/ical area "u section  
#adc7k77#b77;,b74  7,e7 ,regulations &  
guidance ,n lat] ?an #f mon?s aft] !    
date ( enactm5t ( ! ,fre% ,food ,act1 ! 
,secret>y %all issue su* regulations or 
o!r guidance z may be necess>y or       
appropriate to c>ry out ! purposes ( ?is
 p>agraph4  4  7b7 ,cr$it ,to be "p (   
g5]al bus9ess cr$it  7#a7 ,9 g5]al      
,section #ch7;b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ plus at 
! end ( p>agraph 7#dj71 by /rik+ ! p]iod
 at ! end ( p>agraph 7#da7 & ins]t+ 1   
plus1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#db7 ! und]s]v$ area groc]y 
/ore fruits1 vegetables1 meat1 & dairy  
cr$it det]m9$ "u section #adjj;,a4  4   
7#b7 ,specifi$ cr$its ,section          
#ch7;c77#d77;,b7 ( su* ,code is am5d$-- 
7,a7 9 clause 7xi71 by /rik+ & at ! end1
  7,b7 9 clause 7xii71 by /rik+ ! p]iod 

at ! end & ins]t+ 1 &1 &  7,c7 by add+  
at ! end ! foll[+3  7xiii7 ! cr$it      
det]m9$ "u section #adjj;,a4  4  7c7    
,cl]ical am5dm5t ,! table ( sub*apt]s = 
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to sub*apt] ,v ! foll[+ new item3
  ,sub*apt] ,w4 ,tax inc5tives = groc]y 
/ores 9 und]s]v$ areas  4  7d7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbd4