,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #gja  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bc1 #bjbe,ms4
 ,%]rill 7= h]self & ,mrs4 ,hayes7      
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 & op]ation ( small food   
retail bus9esses 9 areas ) high food    
retail conc5tration & l[ levels (       
competition4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,re/or+ ,e/abli%m5t     
,d$uctions & ,uplift+ ,competition to   
,ease ,food ,prices ,act or ! ,,r$uce   
,food ,prices ,act4  #b4 ,increas$      
rehabilitation tax cr$it = qualifi$     
small food retail bus9esses  7a7 ,9     
g5]al ,section #dg ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7e7 ,special  
rule = qualifi$ small food retail       
bus9esses  7#a7 ,9 g5]al ,9 ! case ( a  
qualifi$ rehabilitat$ build+ plac$ 9    
s]vice by a qualifi$ small food retail  

bus9ess1 subsection 7a77#b7 %all be     
appli$ by sub/itut+ #be p]c5t = #bj     
p]c5t4  7#b7 ,qualifi$ small food retail
 bus9ess def9$  7,a7 ,9 g5]al ,=        
purposes ( p>agraph 7#a71 ! t]m qualifi$
 small food retail bus9ess means a      
bus9ess-- 7i7 :i* is describ$ 9 section 
#ch7;c77#e7 7det]m9$ by apply+          
#bjj1jjj1jjj = #ej1jjj1jjj 9 su*        
section71  7ii7 at lea/ #gj p]c5t ( !   
annual av]age gross receipts ( :i* are  
attributable to ! retail sale ( food or 
produce1 &  7iii7 :i* is locat$ 9 a     
l[-competition area4  7,b7              
,l[-competition area ,= purposes (      
subp>agraph 7,a71 ! t]m l[-competition  
area means a c\nty ) respect to :i* !   
,h]f9dahl-,hirs*man ,index = ! retail   
food sector1 z measur$ by ! ,economic   
,rese>* ,s]vice ( ! ,unit$ ,/ates       
,dep>tm5t ( ,agriculture1 is at or above
 a level ( #a1djj4  4  7b7 ,effective   
date ,! am5dm5t made by ?is section %all
 apply to prop]ty plac$ 9 s]vice aft] ! 
date ( ! enactm5t ( ?is ,act4  #c4      

,increas$ "w opportunity tax cr$it =    
qualifi$ small food retail bus9esses    
7a7 ,9 g5]al ,section #ea7;b77#c7 ( !   
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ ,! am\nt & ins]t+ 
7,a7 ,9 g5]al ,! am\nt  1 &  7#b7 by    
add+ at ! end ! foll[+ new subp>agraph3 
7,b7 ,increas$ limitation = qualifi$    
small food retail bus9esses ,9 ! case ( 
wages paid by an employ] t is a qualifi$
 small food retail bus9ess 7z def9$ 9   
section #dg7;e77#b77;,a771 subp>agraph  
7,a7 %all be appli$-- 7i7 by sub/itut+  
#h1jjj = #f1jjj1  7ii7 by sub/itut+     
#ad1jjj = #ab1jjj1  7iii7 by sub/itut+  
#af1jjj = #ad1jjj1 &  7iv7 by sub/itut+ 
#bf1jjj = #bd1jjj4  4  7b7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4  #d4     
,increas$ bonus depreciation = qualifi$ 
small food retail bus9esses  7a7 ,9     
g5]al ,section #afh7k7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#aj7  

,special rule = qualifi$ small food     
retail bus9esses  7,a7 ,increas$        
applicable p]c5tage = prop]ty plac$ 9   
s]vice by qualifi$ small food retail    
bus9esses ,9 ! case ( prop]ty plac$ 9   
s]vice by a taxpay] t is a qualifi$     
small food retail bus9ess 7z def9$ 9    
section #dg7;e77#b77;,a771 p>agraph 7#f7
 %all be appli$-- 7i7 9 subp>agraph     
7,a7-- 7,i7 by sub/itut+ #gj p]c5t = #fj
 p]c5t ea* place x appe>s1  7,,ii7 by   
sub/itut+ #ej p]c5t = #dj p]c5t ea*     
place x appe>s1 &  7,,iii7 by sub/itut+ 
#cj p]c5t = #bj p]c5t ea* place x       
appe>s1 &  7ii7 9 subp>agraph 7,b7--    
7,i7 by sub/itut+ #gj p]c5t = #fj p]c5t 
ea* place x appe>s1  7,,ii7 by sub/itut+
 #ej p]c5t = #dj p]c5t ea* place x      
appe>s1 &  7,,iii7 by sub/itut+ #cj     
p]c5t = #bj p]c5t ea* place x appe>s4   
7,b7 ,increas$ applicable p]c5tage =    
plants be>+ fruits & nuts plant$ or     
graft$ by qualifi$ small food retail    
bus9esses ,9 ! case ( plants be>+ fruits
 & nuts plant$ or graft$ by a taxpay] t 

is a qualifi$ small food retail bus9ess 
7z def9$ 9 section #dg7;e77#b77;,a771   
p>agraph 7#f77;,c7 %all be appli$-- 7i7 
by sub/itut+ #gj p]c5t = #fj p]c5t ea*  
place x appe>s1  7ii7 by sub/itut+ #ej  
p]c5t = #dj p]c5t ea* place x appe>s1 & 
7iii7 by sub/itut+ #cj p]c5t = #bj p]c5t
 ea* place x appe>s4  4  7b7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to prop]ty plac$ 9 s]vice1 or
 plants plant$ or graft$1 aft] ! date ( 
! enactm5t ( ?is ,act4  #e4 ,increas$   
qualifi$ bus9ess income d$uction =      
qualifi$ small food retail bus9esses    
7a7 ,9 g5]al ,section #aii;,a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ subsection 7i7 z          
subsection 7j7 & by ins]t+ aft]         
subsection 7h7 ! foll[+ new subsection3 
7i7 ,special rule = qualifi$ small food 
retail bus9esses ,9 ! case ( a qualifi$ 
small food retail bus9ess 7z def9$ 9    
section #dg7;e77#b77;,a771 subsection   
7a77#b7 %all be appli$ by sub/itut+ #be 
p]c5t = #bj p]c5t4  4  7b7 ,effective   

date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4  #f4 ,new
 food retail bus9ess tax cr$it  7a7 ,9  
g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new section3  #de;,,bb4 ,new food
 retail bus9ess cr$it  7a7 ,9 g5]al ,=  
purposes ( section #ch1 9 ! case ( a new
 small food retail bus9ess1 ! new food  
retail bus9ess cr$it "u ?is section = ! 
taxable ye> is an am\nt equal to #ae    
p]c5t ( qualifi$ inve/m5t am\nts paid or
 incurr$ dur+ ! taxable ye>4  7b7       
,def9itions ,= purposes ( ?is section-- 
7#a7 ,new food retail bus9ess ,! t]m new
 food retail bus9ess means a qualifi$   
small food retail bus9ess 7z def9$ 9    
section #dg7;e77#b77;,a77 :i* began     
op]ations dur+ ! previ\s ?ree taxable   
ye>s4  7#b7 ,qualifi$ inve/m5t am\nts ,!
 t]m qualifi$ inve/m5t am\nts means     
am\nts paid = capital inve/m5t 9 !      
prop]ty1 facilities1 or equipm5t ( a    

bus9ess premises us$ = retail sales ( ! 
new food retail bus9ess4  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#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 ! new food retail bus9ess cr$it   
det]m9$ "u section #de;,,bb7a74  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;,,bb4 ,new food   
retail bus9ess cr$it4  4  7d7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4