Bill > SJR74

This joint resolution proposes a constitutional amendment to allow the Texas legislature to create a tax credit for property owners who operate grocery stores or healthy corner stores in food deserts. Specifically, it would amend the Texas Constitution to enable the legislature to provide a credit against ad valorem taxes (property taxes) for real property used for these types of stores in areas lacking access to fresh, healthy food. The legislature would have the authority to define terms like "food desert," "grocery store," and "healthy corner store," establish additional eligibility requirements for the tax credit, and determine the specific formula for calculating the credit amount. The proposed amendment would be submitted to voters for approval at the November 4, 2025 election, with the ballot language clearly explaining the proposed tax credit for stores in food desert areas. The goal appears to be incentivizing grocery store development in underserved communities with limited access to nutritious food.

Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SJR74