arrow_back Back to App

Tax Incentives for Grocery Stores in Underserved Areas to Boost Fresh Food Access.

This Act introduces new tax credits for businesses that establish grocery stores selling fresh produce, meat, and dairy in areas currently lacking easy access to healthy food (food deserts). The goal is to improve public health by increasing the availability of fresh items and supporting local job creation. Residents in these underserved communities will benefit from closer access to essential healthy groceries.
Key points
New grocery stores in low-access areas qualify for substantial tax credits based on the cost of fresh fruits, vegetables, meat, and dairy sold.
To qualify, stores must dedicate at least 25% of retail space and 25% of gross sales to fresh, non-canned, non-frozen products.
An additional 5% tax bonus is provided if the fresh food is sourced locally (within the same State or a 100-mile radius), supporting local farmers.
Employers operating these new stores receive an increased Work Opportunity Tax Credit for hiring employees.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_S_5120
Sponsor: Sen. Ossoff, Jon [D-GA]
Process start date: 2024-09-19
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-flash-latest
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Fresh Food Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_5120.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2024-09-19.

What are the main provisions?

Key points include:

  • New grocery stores in low-access areas qualify for substantial tax credits based on the cost of fresh fruits, vegetables, meat, and dairy sold.
  • To qualify, stores must dedicate at least 25% of retail space and 25% of gross sales to fresh, non-canned, non-frozen products.
  • An additional 5% tax bonus is provided if the fresh food is sourced locally (within the same State or a 100-mile radius), supporting local farmers.
  • Employers operating these new stores receive an increased Work Opportunity Tax Credit for hiring employees.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Ossoff, Jon [D-GA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes Agriculture Health