,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #icgh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ah1 #bjbf,mr4  
,v9dman 7= himself & ,mr4 ,mack5zie7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a tax cr$it =  
groc]y /ores locat$ 9 food des]ts4  #a4 
,%ort title  ,?is ,act may be cit$ z !  
,groc]y ,af=dability ,act4  #b4         
,e/abli%m5t ( food des]t groc]y /ore    
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 ,food des]t groc]y /ore cr$it 
7a7 ,9 g5]al ,= purposes ( section #ch1 
! food des]t groc]y /ore cr$it det]m9$  
"u ?is section = any taxable ye> is an  
am\nt equal to--  7#a7 9 ! case ( a     
qualifi$ groc]y /ore :i* is plac$ 9     
s]vice dur+ su* taxable ye> by a        
taxpay]1 #cj p]c5t ( ! basis ( su*      
groc]y /ore1 includ+ any prop]ty us$ 9 !

 op]ation ( su* groc]y /ore-- 7,a7 :i*  
is acquir$ by su* taxpay] if ! orig9al  
use ( su* prop]ty comm5ces ) su*        
taxpay]1 &  7,b7 ) respect to :i*       
depreciation 7or amortization 9 lieu (  
depreciation7 is all[able1 &  7#b7 9 !  
case ( a qualifi$ r5ovation area :i* is 
plac$ 9 s]vice dur+ su* taxable ye> by a
 taxpay]1 #cj p]c5t ( ! qualifi$        
r5ovation exp5ditures paid or incurr$ by
 su* taxpay]4  7b7 ,limitation ,! cr$it 
all[$ "u subsection 7a7 ) respect to any
 taxpay] = any taxable ye> %all n exce$ 
#ejj1jjj4  7c7 ,basis r$uction ,! basis 
( any qualifi$ groc]y /ore1 or any      
groc]y /ore :i* includes a qualifi$     
r5ovation area1 = :i* a cr$it is        
all[able "u subsection 7a7 %all be r$uc$
 by ! am\nt ( su* cr$it s all[$4  7d7   
,def9itions ,= purposes ( ?is section-- 
7#a7 ,qualifi$ groc]y /ore ,! t]m       
qualifi$ groc]y /ore means a groc]y /ore
 :i*1 on ! date ) respect to :i*        
con/ruction ( su* groc]y /ore beg9s1 is 
locat$ 9 a food des]t4  7#b7 ,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 ) respect to :i* 
r5ovation or rehabilitation ( su* area  
beg9s1 is locat$ 9 a food des]t4  7#c7  
,qualifi$ r5ovation exp5ditures ,! t]m  
qualifi$ r5ovation exp5ditures means    
am\nts *>geable to capital acc\nt &     
incurr$ = prop]ty 7or additions or      
improvem5ts to prop]ty7 ( a "* subject  
to an all[ance = depreciation 9         
connection ) ! r5ovation or             
rehabilitation ( a groc]y /ore4  7#d7   
,groc]y /ore ,! t]m groc]y /ore means a 
retail /ore = :i* =eca/$ sales (        
groc]ies acc\nt = at lea/ #ce p]c5t (   
its total annual sales4  7#e7 ,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 & salads1 &  7,e7 bak$ goods4   
7#f7 ,food des]t  7,a7 ,9 g5]al ,! t]m  
food des]t means any population c5sus   

tract 9 :i*--  7i7 at lea/ #ejj p1 or at
 lea/ #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 ei!r--  7,i7 !     
pov]ty rate = su* tract is at lea/ #bj  
p]c5t1 or  7,,ii7 7aa7 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 income1 or  7bb7 9 !  
case ( a tract n locat$ )9 a            
metropolitan area1 ! m$ian family income
 = su* tract does n exce$ #hj p]c5t ( ! 
/atewide m$ian family income4  7,b7     
,areas n )9 c5sus tracts ,9 ! case ( an 
area :i* is n tract$ = 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]m9ations1 9 consultation ) !        
,secret>y ( ,agriculture1 9 su* mann] z 
is deem$ appropriate1 includ+ ?r\gh !   
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  7e7          
,regulations ,! ,secret>y1 9            
consultation ) ! ,secret>y (            
,agriculture1 %all prescribe su*        
regulations or o!r guidance z may be    
necess>y or appropriate to c>ry out !   
purposes ( ?is section4  4  7b7 ,cr$it  
all[$ z "p ( g5]al bus9ess cr$it        
,section #ch7;b7 ( su* ,code is am5d$ 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 ! food

 des]t groc]y /ore 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 ( su*
 ,code is am5d$ by add+ aft] ! item     
relat+ to section #de;,,aa ! foll[+ new 
item3  ,sec4 #de;,,bb4 ,food des]t      
groc]y /ore cr$it4  4  7d7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply ) respect to taxable ye>s    
beg9n+ aft] ,decemb] #ca1 #bjbf4