Overview
Title
To amend the Internal Revenue Code of 1986 to establish a new tax credit and grant program to stimulate investment and healthy nutrition options in food deserts, and for other purposes.
ELI5 AI
H. R. 2473 is a plan to help build more grocery stores and bring fresh fruits and veggies to places that don't have them by giving money and special rules to businesses that help. It's like giving a big high-five to stores that bring healthy foods to neighborhoods that need them!
Summary AI
H. R. 2473 is a bill that aims to encourage investment in grocery stores and improve access to healthy foods in areas known as "food deserts." It introduces a tax credit and grant program for businesses that provide these services in food deserts. The bill also requires the regular updating of the U.S. Food Access Research Atlas to reflect new grocery stores and food providers, ensuring these communities benefit from increased access to fresh and healthy food options.
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AnalysisAI
General Summary of the Bill
The proposed legislation, known as the "Healthy Food Access for All Americans Act," aims to amend the Internal Revenue Code of 1986 to incentivize access to healthy foods in areas known as food deserts. These are regions where residents have limited access to affordable and nutritious food. The bill seeks to introduce tax credits and grant programs for grocery stores, food banks, and mobile food providers operating in these underserved areas. The intention is to stimulate investment in these regions, leading to improved food accessibility and better nutrition choices for the residents.
Summary of Significant Issues
One of the key concerns with the bill lies in the definition of a "food desert." This definition heavily relies on census data, which may not be comprehensive or current enough to truly reflect areas in need. Consequently, some regions with significant food accessibility issues might be overlooked based on these metrics.
Additionally, the process for certifying entities as Special Access Food Providers is well-detailed but involves complex requirements that could potentially deter smaller businesses from participating due to bureaucratic delays and administrative burdens.
Another issue is the potential for inefficiencies and perceived favoritism due to unclear criteria for program prioritization and allocation. This ambiguity may result in inequitable distribution of tax credits and grants.
The recapture provision, meant to reclaim benefits from entities that fail to continually meet specified criteria, could impose significant compliance burdens. This might dissuade smaller entities from participating, particularly those operating under tight margins.
There is also a lack of explicit mechanisms for auditing and oversight. This absence raises concerns about potential misuse of funds without adequate accountability measures in place.
Impact on the Public and Stakeholders
For the general public, the bill represents a strategic attempt to address nutritional inequalities by making healthy food more accessible in underserved areas. If effective, the program could positively affect public health outcomes, particularly in low-income communities, which often lack sufficient access to quality food.
For grocery stores and food providers willing to operate in these food deserts, the bill offers financial incentives through tax credits and grants. However, smaller businesses might find the certification process cumbersome and challenging, potentially hindering participation from those who might otherwise contribute significantly to addressing food scarcity.
Farmers markets, which play a crucial role in bringing fresh produce to communities, might face limitations due to restrictions on receiving other USDA grants. This constraint could hinder their operations and reduce the initiative's effectiveness.
Urban and rural communities stand to benefit significantly if the program achieves its intended goals. However, the bill must ensure fair and proportional allocation of resources to both metropolitan and non-metropolitan areas to address the diverse needs effectively.
In summary, while the bill has the potential to make a positive impact by increasing access to healthy foods in underserved areas, several clarifications and improvements are necessary. Addressing the ambiguities in definitions, certification processes, allocation criteria, and oversight mechanisms would enhance the bill's efficacy and fairness significantly.
Issues
The definition of 'food desert' in Section 45BB might not comprehensively capture all areas in need, as it heavily relies on census data, which could be outdated or insufficient for identifying true food accessibility challenges.
The certification process for becoming a Special Access Food Provider in Section 45BB involves significant documentation and coordination, potentially leading to bureaucratic delays that could deter participation from smaller entities.
The program prioritization and allocation criteria in Section 2 lack clarity, raising concerns about efficiency and the potential for favoritism, especially in how tax credits and grants will be distributed among applicants.
The broad discretion granted to the Secretaries under Section 45BB for determining criteria and additional provisions might result in inconsistent standards across different cases, leading to uncertainty for applicants.
The recapture provision in Section 45BB may impose significant administrative and compliance burdens on entities, especially those operating on a thin margin or finding it difficult to meet all specified requirements continuously.
The lack of a specific mechanism for auditing or oversight in Section 2 could allow for the potential misuse of allocated funds without ensuring proper accountability.
The absence of a defined timeline in Section 3 for the annual updating of the Food Access Research Atlas could result in delays or inconsistent updates, affecting logistical planning and resource allocation for food providers.
Farmers markets' restriction from receiving other USDA grants in Section 45BB, except under a single program, could unnecessarily limit financial support options and reduce the effectiveness of the initiative.
Sections
Sections are presented as they are annotated in the original legislative text. Any missing headers, numbers, or non-consecutive order is due to the original text.
1. Short title Read Opens in new tab
Summary AI
The first section gives the short title of the legislation, allowing it to be referred to as the “Healthy Food Access for All Americans Act.”
2. Tax credit and grant program for Special Access Food Providers Read Opens in new tab
Summary AI
The bill introduces a tax credit and grant program to support grocery stores, food banks, and temporary food providers in areas lacking access to fresh food, known as "food deserts." It offers financial incentives for constructing, renovating, and operating these outlets, subject to certain conditions and oversight by the Secretary of Agriculture and other relevant entities.
45BB. Special access food provider credit and grant program Read Opens in new tab
Summary AI
The section establishes a program that offers tax credits and grants to grocery stores, food banks, and other food providers that operate in areas known as food deserts, where access to healthy food is limited. The goal is to encourage the construction, renovation, and operation of these facilities in underserved areas, with specific criteria for certification and eligibility for financial support.
3. Updates to Food Access Research Atlas Read Opens in new tab
Summary AI
The section amends the Department of Agriculture Reorganization Act to require the Secretary of Agriculture to update the Food Access Research Atlas at least once a year to include new food retailers that opened that year.