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HR 5685 111th Congress House

To amend the Internal Revenue Code of 1986 to provide tax incentives for the establishment of supermarkets in certain underserved areas.

Introduced: July 1, 2010 Introduced by: Cohen, Steve Democratic · Tennessee See on congress.gov
Taxation Business investment and capitalFood industry and servicesFruit and vegetablesIncome tax credits
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Retail and wholesale tradesWages and earnings
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 1, 2010
Referred to the House Committee on Ways and Means.
Jul 1, 2010
Introduced in House
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 Latest action July 1, 2010

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2010, and before January 1, 2013, in an underserved area (i.e., any enterprise community or empowerment zone and any renewal community); (2) increase by $1,000 the amount of wages paid to an employee of a supermarket in an underserved area that is eligible for the work opportunity tax credit; and (3) allow a business-related tax credit for 15% of the gross receipts from the retail sale of locally grown fresh fruits and vegetables in a supermarket in an underserved area.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Bishop, Sanford D.
Georgia · Jul 14, 2010
 D
Moore, Gwen
Wisconsin · Jul 1, 2010
 D
Scott, Robert C. "Bobby"
Virginia · Jul 1, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5685: To amend the Internal Revenue Code of 1986 to provide tax incentives for the establishment of supermarkets in certain underserved areas.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5685/
MLA
"H.R. 5685: To amend the Internal Revenue Code of 1986 to provide tax incentives for the establishment of supermarkets in certain underserved areas.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5685/.
Bluebook (legal)
H.R. 5685, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5685/.
Markdown link
[H.R. 5685: To amend the Internal Revenue Code of 1986 to provide tax incentives for the establishment of supermarkets in certain underserved areas.](https://openamerica.io/bill/111-HR-5685/)
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