Bill · H.R. 9378· House(119-HR-9378)
Grocery Affordability Act
- Introduced
- 6/18/2026
- Last activity
- 6/18/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Eugene Vindman
- Cosponsors
- - 0 - 1
- 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
Would business owners be better off under this?+5
Grocery store owners in designated areas can claim a 30 percent tax credit on their investment or renovations.
Does this cut taxes for small businesses?+5
The bill provides a 30 percent tax credit for the basis of qualified grocery stores or their renovations.
Does this make it easier to run a small business?+5
The credit provides financial assistance for the cost of starting or renovating a grocery business.
The opposite
Does this reduce what the federal government spends?-2
The bill introduces a new tax credit which reduces federal tax revenue.
Who it would affect, and how
Potential Positive Impacts for People
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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)).
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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)).
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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. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners+5Good For Low Income Households+4Good For Rural Residents+3Good For African Americans+2Good For Hispanic Americans+2Good For Middle Class Households+1
- Economy And Finance
- Improves Small Business Support+5Reduces Small Business Taxes+5Increases Job Creation+3Reduces Government Spending-2
- Environment Energy And Infrastructure
- Improves Rural Development+3
- Healthcare
- Improves Healthcare Access+3
- Social Issues And Justice
- Improves Poverty Reduction+2
- 6/18/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Ryan MackenzieRepublican · Pennsylvania