H.R.2473

Healthy Food Access for All Americans Act establishes a tax credit and grant program for entities providing healthy food access in food deserts.

The Healthy Food Access for All Americans Act amends the Internal Revenue Code to create a tax credit and grant program for entities serving low-income communities in food deserts. These entities, termed "special access food providers," include grocery stores, food banks, mobile markets, and farmers markets. To qualify, entities must serve low-income communities, maintain accountability to these communities, and be certified by the Secretary. The bill provides grants to certified entities and allows tax credits for qualified construction expenses and operational costs.