A Democratic bill with 1 Republican cosponsor · See the cosponsor
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The "Grocery Affordability Act" aims to amend the Internal Revenue Code of 1986 to create a new tax credit. This credit is intended for grocery stores that are located in designated food deserts. The bill provides a credit of 30 percent for the basis of a qualified grocery store or for qualified renovation expenditures. There is a cap on this credit of $500,000 per taxpayer for any taxable year. The credit applies to grocery stores where forecasted sales of groceries, such as produce and meat, make up at least 35 percent of total annual sales. These changes are set to take effect for taxable years beginning after December 31, 2026.
Yes· 3 of 12
- Scored +5
Would business owners be better off under this?
Grocery store owners in designated areas can claim a 30 percent tax credit on their investment or renovations.
- Scored +5
Does this cut taxes for small businesses?
The bill provides a 30 percent tax credit for the basis of qualified grocery stores or their renovations.
- Scored +5
Does this make it easier to run a small business?
The credit provides financial assistance for the cost of starting or renovating a grocery business.
The opposite
- Scored -2
Does this reduce what the federal government spends?
The bill introduces a new tax credit which reduces federal tax revenue.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Credit for Grocery Store Establishment: Taxpayers can receive a credit equal to 30 percent of the basis of a qualified grocery store that is placed in service during the taxable year (Section 2(a)(1)).
-
Tax Credit for Renovations: Taxpayers can receive a credit equal to 30 percent of qualified renovation expenditures for a qualified renovation area in a food desert (Section 2(a)(2)).
-
Support for Food Deserts: The bill targets areas where populations are more than 1 mile from a grocery store in metropolitan areas, or more than 10 miles away in non-metropolitan areas, provided they meet certain poverty or income requirements (Section 2(d)(6)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would business owners be better off under this? — Grocery store owners in designated areas can claim a 30 percent tax credit on their investment or renovations. Would households on low incomes be better off under this? — The bill targets low-income census tracts to increase access to essential groceries. Would people in rural areas be better off under this? — The bill specifically includes provisions for non-metropolitan areas to establish grocery stores. Would Black Americans be better off under this? — The bill helps address food deserts which statistically disproportionately affect minority communities. Would Hispanic Americans be better off under this? — The bill helps address food deserts which statistically disproportionately affect minority communities. Would middle-income households be better off under this? — Increased food accessibility may benefit middle-income families living near the defined food desert boundaries.
- Economy And Finance
- Does this make it easier to run a small business? — The credit provides financial assistance for the cost of starting or renovating a grocery business. Does this cut taxes for small businesses? — The bill provides a 30 percent tax credit for the basis of qualified grocery stores or their renovations. Is this likely to create jobs? — By subsidizing the establishment and renovation of grocery stores, the bill incentivizes new business operations that may create jobs. Does this reduce what the federal government spends? — The bill introduces a new tax credit which reduces federal tax revenue.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — The bill provides incentives for grocery stores in non-metropolitan areas that meet specific food desert criteria.
- Healthcare
- Does this make health care easier to get in general? — Improving access to fresh groceries in food deserts can improve nutritional health outcomes.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — The bill targets census tracts with high poverty rates by incentivizing grocery store access.
- 6/18/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Ryan MackenzieRepublican · Pennsylvania