Bill > HB21

This bill introduces a new tax credit program designed to encourage healthy food access in less developed areas of Georgia. The bill defines various types of retail establishments like convenience stores, corner stores, farmers' markets, and grocery stores as "eligible retailers" if they sell fresh fruits and vegetables in designated underserved areas. Starting in January 2026, taxpayers can claim a tax credit equal to 15% of expenses related to constructing, renovating, purchasing, or leasing a property to establish an eligible retailer in a less developed area. The tax credit can only be claimed in the year the retailer is placed in service, cannot exceed the taxpayer's tax liability, and any unused credit can be carried forward for five years. Taxpayers must maintain detailed records to prove their eligibility and provide necessary documentation to the state tax department. The commissioner of community affairs will have the authority to designate which areas qualify as "less developed" and the state tax commissioner will develop regulations to implement the program. The goal appears to be improving access to fresh produce in areas that may currently lack grocery stores or healthy food options.

Budget and Finance

https://www.legis.ga.gov/legislation/69301