Texas HB1879 offers a franchise tax credit for entities opening grocery stores or healthy corner stores in food deserts.
HB1879 amends the Texas Tax Code to create a tax credit for entities that open grocery stores or healthy corner stores in food deserts starting January 1, 2026. A grocery store must have at least 66% of its retail space for food products, with 50% for non-prepared foods and 30% for perishable foods. A healthy corner store must offer a wide variety of fresh produce. Both stores must be in low or moderate income areas, begin accepting WIC and SNAP benefits within 90 days of opening, and remain open year-round.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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