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HR 3123 116th Congress House Taxation Business investment and capital Employee hiring Food industry and services Fruit and vegetables Income tax credits Retail and wholesale trades Wages and earnings

Supermarket Tax Credit for Underserved Areas Act

Introduced: June 5, 2019 Introduced by: Cohen, Steve Democratic · Tennessee See on congress.gov
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Jun 5, 2019
Referred to the House Committee on Ways and Means.
Jun 5, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

Supermarket Tax Credit for Underserved Areas Act

This bill expands the tax credits that are available for the establishment of supermarkets in underserved areas (i.e., any enterprise community or empowerment zone and any renewal community). The bill includes provisions that (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2019, and before January 1, 2022, in an underserved area; (2) increase by $1,000 the limit on wages eligible for the work opportunity tax credit for employees of a new 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 new supermarket in an underserved area.

What's happening now June 5, 2019

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3123: Supermarket Tax Credit for Underserved Areas Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-3123/
MLA
"H.R. 3123: Supermarket Tax Credit for Underserved Areas Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-3123/.
Bluebook (legal)
H.R. 3123, 116th Cong. (2026), https://openamerica.io/bill/116-HR-3123/.
Markdown link
[H.R. 3123: Supermarket Tax Credit for Underserved Areas Act](https://openamerica.io/bill/116-HR-3123/)
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