S5120-118

Introduced

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

118th Congress Introduced Sep 19, 2024

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to provide tax incentives for the establishment of grocery stores in certain underserved areas., changes federal law or congressional policy affecting farmers, ranchers, and agricultural businesses. The main policy domain is Agriculture, Government Operations, Labor.

Who Benefits and How

farmers, ranchers, and agricultural businesses may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, farmers, ranchers, and agricultural businesses may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H37823D49A9AC436887BC1CEA45E00160: 1. Short title This Act may be cited as the Fresh Food Act.
  • Section H0C0DBC62A19C4FBD87E2D13A5A699F1C: 2. Tax incentives for establishment of grocery stores in certain underserved areas Chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after...
  • Section H9AA8A9862E7A41DA8C5FC2FCB94E5E2A: 1400. Increased work opportunity tax credit In the case of an individual employed in the trade or business of operating a new underserved area grocery store...
  • Section HB156AB72803948E1BB8BB0AE63BB31BF: 1400A. Credit for sales of fresh fruits, vegetables, meat, and dairy For purposes of section 38, the underserved area grocery store fruits, vegetables, meat,...
  • Section H109F977F60474DAF9CDE369AABCA77CC: 1400B. Definitions For purposes of this subchapter— Subject to subparagraph (B), the term fresh fruits, vegetables, meat, and dairy means any product of...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to provide tax incentives for the establishment of grocery stores in certain underserved areas., changes federal law or congressional policy affecting farmers, ranchers, and agricultural businesses.

Key Policy Areas

Agriculture, Government Operations, Labor

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to provide tax incentives for the establishment of grocery stores in certain underserved areas., changes federal law or congressional policy affecting farmers, ranchers, and agricultural businesses.

Policy Domains

Agriculture Government Operations Labor

Whole bill

Identified Gains
  • farmers, ranchers, and agricultural businesses
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
farmers, ranchers, and agricultural businesses: ,
Identified Costs
  • federal implementing agencies
  • farmers, ranchers, and agricultural businesses
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: ,
farmers, ranchers, and agricultural businesses: ,

Legislative Progress

Introduced
Introduced Committee Passed
Sep 19, 2024

Mr. Ossoff introduced the following bill; which was read twice …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Agriculture Government Operations Labor
Actor Mappings
"secretary_of_agriculture"
→ Secretary of Agriculture

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology