S.1176

Establishes a tax credit and grant program to stimulate investment in healthy food options 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 special access food providers. This includes grocery stores, food banks, mobile markets, and temporary access merchants in food deserts. The bill defines a food desert as a population census tract with specific criteria, such as low grocery store access and high poverty rates. The Secretary of the Treasury, in coordination with the Secretary of Agriculture, will certify entities as special access food providers and allocate credits and grants.