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HR 1542 112th Congress House

Supermarket Tax Credit for Underserved Areas Act

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

Introduced: April 14, 2011 Introduced by: Cohen, Steve Democratic · Tennessee See on congress.gov
Taxation Business investment and capitalEmployee hiringFood industry and servicesFruit and vegetables
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Income tax creditsRetail and wholesale tradesWages and earnings
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Apr 14, 2011
Referred to the House Committee on Ways and Means.
Apr 14, 2011
Introduced in House
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 Latest action April 14, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Supermarket Tax Credit for Underserved Areas Act - 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, 2011, and before January 1, 2014, in an underserved area (i.e., any enterprise community or empowerment zone and any renewal community); (2) increase by $1,000 the the limit on wages eligible for the work opportunity tax credit for employees of a supermarket located in an underserved area; 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 4
All 4 Democratic 2
BOSWELL, LEONARD
· Apr 14, 2011
BRADY, ROBERT
· Apr 14, 2011
 D
Johnson, Henry C. "Hank"
Georgia · Apr 14, 2011
 D
Norton, Eleanor Holmes
District of Columbia · Apr 14, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1542: Supermarket Tax Credit for Underserved Areas Act. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1542/
MLA
"H.R. 1542: Supermarket Tax Credit for Underserved Areas Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1542/.
Bluebook (legal)
H.R. 1542, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1542/.
Markdown link
[H.R. 1542: Supermarket Tax Credit for Underserved Areas Act](https://openamerica.io/bill/112-HR-1542/)
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