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.
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Referred to the House Committee on Ways and Means.
Supermarket Tax Credit for Underserved Areas Act
This bill 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, 2017, and before January 1, 2020, in an underserved area (i.e., any enterprise community or empowerment zone and any renewal community); (2) increase by $1,000 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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 2289: Supermarket Tax Credit for Underserved Areas Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-2289/
"H.R. 2289: Supermarket Tax Credit for Underserved Areas Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-2289/.
H.R. 2289, 115th Cong. (2026), https://openamerica.io/bill/115-HR-2289/.
[H.R. 2289: Supermarket Tax Credit for Underserved Areas Act](https://openamerica.io/bill/115-HR-2289/)