[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3100 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3100

    To establish the Food Desert Oasis Pilot Program, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 26, 2009

 Mr. Rush (for himself, Mr. Davis of Illinois, Mr. Johnson of Georgia, 
Ms. Kilpatrick of Michigan, Mr. Clay, Mr. Cohen, Ms. Fudge, Ms. Norton, 
 Mr. Scott of Virginia, Mr. Lewis of Georgia, Mr. Jackson of Illinois, 
   Ms. Jackson-Lee of Texas, Mr. Cleaver, and Mr. Carson of Indiana) 
 introduced the following bill; which was referred to the Committee on 
Ways and Means, and in addition to the Committee on Agriculture, for a 
 period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


 
    To establish the Food Desert Oasis Pilot Program, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Food Desert Oasis 
Act of 2009''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
                TITLE I--FOOD DESERT OASIS PILOT PROGRAM

Sec. 101. Food Desert Zones; qualified food desert businesses.
Sec. 102. Increase in rehabilitation tax credit for qualified food 
                            desert businesses.
Sec. 103. Food desert employment tax credit.
Sec. 104. Food desert tax exempt facility bonds.
   TITLE II--HUNGER-FREE COMMUNITIES GRANTS EXTENSION AND ENHANCEMENT

Sec. 201. Expansion of hunger-free communities program.
            TITLE III--REPORTS TO CONGRESS ON PILOT PROGRAM

Sec. 301. Reports to Congress on pilot program.

                TITLE I--FOOD DESERT OASIS PILOT PROGRAM

SEC. 101. FOOD DESERT ZONES; QUALIFIED FOOD DESERT BUSINESSES.

    (a) Food Desert Zones.--Each of the following shall be treated as a 
separate Food Desert Zone:
            (1) Chicago, Illinois.
            (2) Detroit, Michigan.
            (3) Cleveland, Ohio.
            (4) Milwaukee, Wisconsin.
            (5) Houston, Texas.
            (6) Memphis, Tennessee.
            (7) Birmingham, Alabama.
            (8) San Antonio, Texas.
            (9) Kansas City, Missouri.
            (10) Indianapolis, Indiana.
            (11) Baltimore, Maryland
            (12) Atlanta, Georgia.
            (13) Richmond, Virginia.
            (14) Los Angeles, California.
            (15) Cincinnati, Ohio.
            (16) St. Louis, Missouri.
            (17) Nashville, Tennessee.
            (18) District of Columbia.
            (19) Philadelphia, Pennsylvania.
            (20) New Orleans, Louisiana.
    (b) Qualified Food Desert Business.--For purposes of this Act, the 
term ``qualified food desert business'' means any taxpayer for any 
taxable year if such taxpayer--
            (1) is in the trade or business of selling products at 
        wholesale or retail, and
            (2) at least 25 percent of such taxpayer's gross receipts 
        from such trade or business are derived from the sale of fresh 
        fruits and vegetables.
For purposes of this subsection, all persons treated as a single 
employer under subsection (b), (c), (m), or (o) of section 414 of the 
Internal Revenue Code of 1986 shall be treated as 1 taxpayer.

SEC. 102. INCREASE IN REHABILITATION TAX CREDIT FOR QUALIFIED FOOD 
              DESERT BUSINESSES.

    (a) In General.--In the case of qualified rehabilitation 
expenditures (as defined in section 47(c) of the Internal Revenue Code 
of 1986) paid or incurred by a qualified food desert business during 
the period beginning on the date of the enactment of this Act and 
ending on December 31, 2012, with respect to any qualified building, 
subsection (a) of section 47 of such Code (relating to rehabilitation 
credit) shall be applied--
            (1) by substituting ``13 percent'' for ``10 percent'' in 
        paragraph (1) thereof, and
            (2) by substituting ``26 percent'' for ``20 percent'' in 
        paragraph (2) thereof.
    (b) Qualified Building.--For purposes of this section, the term 
``qualified building'' means any qualified rehabilitated building or 
certified historic structure (as defined in section 47(c) of such Code) 
which--
            (1) is located in a Food Desert Zone, and
            (2) is used by the qualified food desert business in 
        carrying on the trade or business referred to in section 
        101(b).

SEC. 103. FOOD DESERT EMPLOYMENT TAX CREDIT.

    (a) In General.--Subject to the modifications in subsection (b), a 
Food Desert Zone shall be treated as an empowerment zone for purposes 
of section 1396 of the Internal Revenue Code of 1986 with respect to 
wages paid or incurred after the date of the enactment of this Act and 
before December 31, 2015.
    (b) Modifications.--In applying section 1396 of such Code to Food 
Desert Zones, only qualified food desert businesses shall be treated as 
employers.

SEC. 104. FOOD DESERT TAX EXEMPT FACILITY BONDS.

    (a) In General.--For purposes of the Internal Revenue Code of 1986, 
any qualified food desert bond shall be treated as an exempt facility 
bond.
    (b) Qualified Food Desert Bond.--For purposes of this section, the 
term ``qualified food desert bond'' means any bond issued as part of an 
issue if--
            (1) 95 percent or more of the net proceeds (as defined in 
        section 150(a)(3) of such Code) of such issue are to be used 
        for qualified project costs,
            (2) such bond is issued by the State (or any political 
        subdivision thereof) in which the property referred to in 
        subsection (d) is located,
            (3) such bond is designated for purposes of this section 
        by--
                    (A) in the case of a bond which is required under 
                State law to be approved by the bond commission of such 
                State, such bond commission, and
                    (B) in the case of any other bond, the Governor of 
                such State,
            (4) such bond is issued after the date of the enactment of 
        this section and before January 1, 2016, and
            (5) no portion of the proceeds of such issue is to be used 
        to provide any property described in section 144(c)(6)(B) of 
        such Code.
    (c) Limitations on Bonds.--
            (1) Aggregate amount designated.--The maximum aggregate 
        face amount of bonds which may be designated under this section 
        with respect to any Food Desert Zone shall not exceed 
        $20,000,000.
            (2) Movable property.--No bonds shall be issued which are 
        to be used for movable fixtures and equipment.
    (d) Qualified Project Costs.--For purposes of this section, the 
term ``qualified project costs'' means the cost of acquisition, 
construction, reconstruction, or renovation of nonresidential real 
property (including fixed improvements associated with such property) 
which--
            (1) is located in a Food Desert Zone, and
            (2) is used by a qualified food desert business in carrying 
        on the trade or business referred to in section 101(b).
    (e) Application of Certain Rules.--For purposes of this section, 
rules similar to the rules of paragraphs (5) and (6) of section 
1400N(a) of such Code shall apply.

   TITLE II--HUNGER-FREE COMMUNITIES GRANTS EXTENSION AND ENHANCEMENT

SEC. 201. EXPANSION OF HUNGER-FREE COMMUNITIES PROGRAM.

    Section 4405 of the Food, Conservation, and Energy Act of 2008 (7 
U.S.C. 7017) is amended--
            (1) in subsection (b)(1)(B) by inserting ``, except that 
        for fiscal years 2010 through 2015 the Federal share shall be 
        100 percent of the cost of carrying out such activity in a Food 
        Desert Zone (as specified in section 101(a) of the Food Desert 
        Oasis Act of 2009)'' before the period at the end, and
            (2) in subsection (e) by striking ``2012'' and inserting 
        ``2015''.

            TITLE III--REPORTS TO CONGRESS ON PILOT PROGRAM

SEC. 301. REPORTS TO CONGRESS ON PILOT PROGRAM.

    (a) In General.--The Secretary of the Treasury, in consultation 
with such other Federal officials as the Secretary determines 
appropriate, shall annually submit a written report to Congress 
regarding the Food Desert Oasis Pilot Program established under title 
I.
    (b) Contents of Report.--Such report shall include--
            (1) an analysis of any increases or decreases in the health 
        of the residents of the Food Desert Zones, and
            (2) the effect of title I on the level of investment in the 
        Food Desert Zones.
    (c) Timing of Reports.--The first report under subsection (a) shall 
be made not later than December 31, 2011 and shall cover the period 
ending on December 31, 2010. The last such report under subsection (a) 
shall be made not later than December 31, 2016 and shall cover the 
period ending on December 31, 2015.
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