Bill > HB1453

This bill establishes a Food Desert Opportunity Zone program aimed at addressing food accessibility in low-income areas with limited access to healthy food retail outlets. The bill allows for the creation of up to 12 food desert opportunity zones in Pennsylvania, targeting census tracts where at least 33% of the population (or a minimum of 500 people) live more than one mile from a supermarket in urban areas or more than 10 miles away in rural areas. Qualified healthy food retail outlets within these zones can receive a tax credit of $1,250 per full-time job, with a maximum annual credit of $1,000,000 to be distributed pro-rata if demand exceeds the cap. To qualify, businesses must own or lease property within the designated zone and actively conduct business there, with annual certification required. The tax credits will be available for five years, from January 1, 2026, to December 31, 2030. Businesses must meet specific requirements, such as maintaining employment levels or making capital investments, and can face penalties for non-compliance or illegal activities. The Department of Community and Economic Development will oversee zone designations, while the Department of Revenue will manage the tax credit application and approval process, with the goal of improving food access in underserved communities.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1453