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To amend the Internal Revenue Code of 1986 to establish a new tax credit and grant program to stimulate investment and healthy nutrition options in food deserts, and for other purposes.

USA115th CongressHR-4260| House 
| Updated: 12/5/2017
Tim Ryan

Tim Ryan

Democratic Representative

Ohio

Cosponsors (11)
Dwight Evans (Democratic)Marcy Kaptur (Democratic)Stephanie N. Murphy (Democratic)A. Donald McEachin (Democratic)Elizabeth H. Esty (Democratic)André Carson (Democratic)Ryan A. Costello (Republican)Mike Quigley (Democratic)Diana DeGette (Democratic)Seth Moulton (Democratic)Gwen Moore (Democratic)

Ways and Means Committee, Agriculture Committee, Nutrition and Foreign Agriculture Subcommittee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Healthy Food Access for All Americans Act This bill amends the Internal Revenue Code to allow tax credits and grants for activities that provide access to healthy food in food deserts. A food desert must be more than 1 mile away from a grocery store in a metropolitan area or more than 10 miles away outside of a metropolitan area. It must also meet population requirements and have either a poverty rate of at least 20% or a median family income that does not exceed 80% of the median for the state or metropolitan area. For entities that are certified by the Department of the Treasury as special access food providers using specified criteria, the bill allows tax credits for operating a new grocery store or renovating an existing grocery store in a food desert. The bill also authorizes grants for a portion of: (1) the construction costs of building a permanent food bank in a food desert, and (2) the annual operating costs of temporary access merchants (mobile markets, farmers markets, and food banks). Treasury, in coordination with the Department of Agriculture (USDA), must annually allocate the tax credits and grants to special access food providers. Grants authorized by this bill are not considered gross income for tax purposes. The bill also amends the Department of Agriculture Reorganization Act of 1994 to require USDA to update the Food Access Research Atlas at least annually to account for food retailers that are placed in service during that year.
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Timeline
Aug 2, 2017

Latest Companion Bill Action

S 115-1724
Introduced in Senate
Nov 6, 2017
Introduced in House
Nov 6, 2017
Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Dec 5, 2017
Referred to the Subcommittee on Nutrition.
  • August 2, 2017

    Latest Companion Bill Action

    S 115-1724
    Introduced in Senate


  • November 6, 2017
    Introduced in House


  • November 6, 2017
    Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.


  • December 5, 2017
    Referred to the Subcommittee on Nutrition.

Taxation

Related Bills

  • S 115-1724: A bill to amend the Internal Revenue Code of 1986 to establish a new tax credit and grant program to stimulate investment and healthy nutrition options in food deserts, and for other purposes.
Agricultural marketing and promotionFood assistance and reliefFood industry and servicesGovernment information and archivesIncome tax creditsNutrition and dietRetail and wholesale trades

To amend the Internal Revenue Code of 1986 to establish a new tax credit and grant program to stimulate investment and healthy nutrition options in food deserts, and for other purposes.

USA115th CongressHR-4260| House 
| Updated: 12/5/2017
Healthy Food Access for All Americans Act This bill amends the Internal Revenue Code to allow tax credits and grants for activities that provide access to healthy food in food deserts. A food desert must be more than 1 mile away from a grocery store in a metropolitan area or more than 10 miles away outside of a metropolitan area. It must also meet population requirements and have either a poverty rate of at least 20% or a median family income that does not exceed 80% of the median for the state or metropolitan area. For entities that are certified by the Department of the Treasury as special access food providers using specified criteria, the bill allows tax credits for operating a new grocery store or renovating an existing grocery store in a food desert. The bill also authorizes grants for a portion of: (1) the construction costs of building a permanent food bank in a food desert, and (2) the annual operating costs of temporary access merchants (mobile markets, farmers markets, and food banks). Treasury, in coordination with the Department of Agriculture (USDA), must annually allocate the tax credits and grants to special access food providers. Grants authorized by this bill are not considered gross income for tax purposes. The bill also amends the Department of Agriculture Reorganization Act of 1994 to require USDA to update the Food Access Research Atlas at least annually to account for food retailers that are placed in service during that year.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Aug 2, 2017

Latest Companion Bill Action

S 115-1724
Introduced in Senate
Nov 6, 2017
Introduced in House
Nov 6, 2017
Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Dec 5, 2017
Referred to the Subcommittee on Nutrition.
  • August 2, 2017

    Latest Companion Bill Action

    S 115-1724
    Introduced in Senate


  • November 6, 2017
    Introduced in House


  • November 6, 2017
    Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.


  • December 5, 2017
    Referred to the Subcommittee on Nutrition.
Tim Ryan

Tim Ryan

Democratic Representative

Ohio

Cosponsors (11)
Dwight Evans (Democratic)Marcy Kaptur (Democratic)Stephanie N. Murphy (Democratic)A. Donald McEachin (Democratic)Elizabeth H. Esty (Democratic)André Carson (Democratic)Ryan A. Costello (Republican)Mike Quigley (Democratic)Diana DeGette (Democratic)Seth Moulton (Democratic)Gwen Moore (Democratic)

Ways and Means Committee, Agriculture Committee, Nutrition and Foreign Agriculture Subcommittee

Taxation

Related Bills

  • S 115-1724: A bill to amend the Internal Revenue Code of 1986 to establish a new tax credit and grant program to stimulate investment and healthy nutrition options in food deserts, and for other purposes.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Agricultural marketing and promotionFood assistance and reliefFood industry and servicesGovernment information and archivesIncome tax creditsNutrition and dietRetail and wholesale trades