1.Short title; table of
contents
(a)This Act may be cited
as the Food Desert Oasis Act of
2009
.
(b)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.
<enum>I</enum><header>Food
Desert Oasis Pilot Program</header>
<section id="HDEADDA046C334A10BA308E496A9D8951"><enum>101.</enum><header>Food Desert
Zones; qualified food desert businesses</header>
<subsection id="H2B358B6A52EF4CEA8801598E634F7CEB"><enum>(a)</enum><header>Food Desert
Zones</header><text display-inline="yes-display-inline">Each of the following
shall be treated as a separate Food Desert Zone:</text>
<paragraph id="H34A2EDA27ABE45B5B93EE20E0BB9D111"><enum>(1)</enum><text>Chicago,
Illinois.</text>
</paragraph><paragraph id="H6101913909CD4680B0A0C6E07A6992F7"><enum>(2)</enum><text>Detroit,
Michigan.</text>
</paragraph><paragraph id="H6FDBBA215F4D40A0A673656BA8E4D5C4"><enum>(3)</enum><text>Cleveland,
Ohio.</text>
</paragraph><paragraph id="HBA6B0C33CFCC40ADB08E4A0B237B1AA4"><enum>(4)</enum><text display-inline="yes-display-inline">Milwaukee, Wisconsin.</text>
</paragraph><paragraph id="HA9F6CA6FF8C644B3A9D66067EED89FE2"><enum>(5)</enum><text>Houston,
Texas.</text>
</paragraph><paragraph id="H217886A9074B44D9B37F8FE9A20DE775"><enum>(6)</enum><text>Memphis,
Tennessee.</text>
</paragraph><paragraph id="H9B33B86480E44E5681A4B0AC51504BA2"><enum>(7)</enum><text>Birmingham,
Alabama.</text>
</paragraph><paragraph id="HDAFED129FF5E46C886EF64758B9BAC1B"><enum>(8)</enum><text>San Antonio,
Texas.</text>
</paragraph><paragraph id="H6BEF7277A0B946098BB426CFA0B0809F"><enum>(9)</enum><text>Kansas City,
Missouri.</text>
</paragraph><paragraph id="HBF3251694DBB4B03BCF1FCBE8518B38C"><enum>(10)</enum><text>Indianapolis,
Indiana.</text>
</paragraph><paragraph id="H88E2BC58C71E491AA02B77B9EAAE6130"><enum>(11)</enum><text>Baltimore,
Maryland</text>
</paragraph><paragraph id="HD09F44B5B1304CC29D7135B76A122DEF"><enum>(12)</enum><text>Atlanta,
Georgia.</text>
</paragraph><paragraph id="H49D714B2F56441BCAC87202CD4831304"><enum>(13)</enum><text>Richmond,
Virginia.</text>
</paragraph><paragraph id="H07539E672EFD4C8A8384F0EC46C781CB"><enum>(14)</enum><text>Los Angeles,
California.</text>
</paragraph><paragraph id="HD2057D7643044B80AE19E231810B4050"><enum>(15)</enum><text>Cincinnati,
Ohio.</text>
</paragraph><paragraph id="HF0A2B0243F1B4A4EBFA2A87F6BED21A7"><enum>(16)</enum><text>St. Louis,
Missouri.</text>
</paragraph><paragraph id="H2DAA821FBAD9412B9BE61BCB9859D237"><enum>(17)</enum><text>Nashville,
Tennessee.</text>
</paragraph><paragraph id="H8A8D949376D74C24B490F17ACF798294"><enum>(18)</enum><text>District of
Columbia.</text>
</paragraph><paragraph id="H7B6F0FD8895C4B529AAF29E9330F863A"><enum>(19)</enum><text>Philadelphia,
Pennsylvania.</text>
</paragraph><paragraph id="H3356796A94224A4F86D51E216A937FEB"><enum>(20)</enum><text>New Orleans,
Louisiana.</text>
</paragraph></subsection><subsection id="H6F0C0F84F8334CDA9C4E95C61AD579F1"><enum>(b)</enum><header>Qualified food
desert business</header><text display-inline="yes-display-inline">For purposes
of this Act, the term <term>qualified food desert business</term> means any
taxpayer for any taxable year if such taxpayer—</text>
<paragraph id="H5CC38248CFAC4210830C2D9123D6FB25"><enum>(1)</enum><text>is in the trade or
business of selling products at wholesale or retail, and</text>
</paragraph><paragraph id="H70E67DB53EFA4BF59DFBD0917CF424E0"><enum>(2)</enum><text>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.</text>
</paragraph><continuation-text continuation-text-level="subsection">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.</continuation-text></subsection></section><section id="HE74FE574254D46FF9AEEC073DC749E0C"><enum>102.</enum><header>Increase in
rehabilitation tax credit for qualified food desert businesses</header>
<subsection id="H3910B28EABBE409DAAA1412B63EF74F8"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">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—</text>
<paragraph id="HFA47C011BBD54FE1B9E70BAE4C9A1B77"><enum>(1)</enum><text>by substituting
<quote>13 percent</quote> for <quote>10 percent</quote> in paragraph (1)
thereof, and</text>
</paragraph><paragraph id="HED5B077634D34BF6BCB442B5BFB5261C"><enum>(2)</enum><text>by substituting
<quote>26 percent</quote> for <quote>20 percent</quote> in paragraph (2)
thereof.</text>
</paragraph></subsection><subsection id="H406284BFD45A483DBE642D5EA0F0B8B7"><enum>(b)</enum><header>Qualified
building</header><text display-inline="yes-display-inline">For purposes of this
section, the term <term>qualified building</term> means any qualified
rehabilitated building or certified historic structure (as defined in section
47(c) of such Code) which—</text>
<paragraph id="HD7FAB90F288D42859047405C32F1A874"><enum>(1)</enum><text>is located in a
Food Desert Zone, and</text>
</paragraph><paragraph id="HD450BDD37C094BA0899AB5BE6006D22A"><enum>(2)</enum><text>is used by the
qualified food desert business in carrying on the trade or business referred to
in section 101(b).</text>
</paragraph></subsection></section><section id="HB7BC68634F934980B581F5528308E163"><enum>103.</enum><header>Food desert
employment tax credit</header>
<subsection id="HC0BBB55D20EA426DA061152CF14DD89E"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">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.</text>
</subsection><subsection id="H01464F1A2B834735A4CFB76DD2F6A782"><enum>(b)</enum><header>Modifications</header><text>In
applying section 1396 of such Code to Food Desert Zones, only qualified food
desert businesses shall be treated as employers.</text>
</subsection></section><section id="H8F754AC45AA343A2BCE0843872826DD9"><enum>104.</enum><header>Food desert tax
exempt facility bonds</header>
<subsection id="H9A885BB38E084741BFC06E50D4834253"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">For purposes of the
Internal Revenue Code of 1986, any qualified food desert bond shall be treated
as an exempt facility bond.</text>
</subsection><subsection id="H6E18DFB082AC4ECBBBDB87DDE3F3F311"><enum>(b)</enum><header>Qualified food
desert bond</header><text>For purposes of this section, the term
<term>qualified food desert bond</term> means any bond issued as part of an
issue if—</text>
<paragraph id="HB2853BAC92B64654BAF98733250D81A6"><enum>(1)</enum><text>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,</text>
</paragraph><paragraph id="H28D062182617472AB682D29E41712750"><enum>(2)</enum><text>such bond is
issued by the State (or any political subdivision thereof) in which the
property referred to in subsection (d) is located,</text>
</paragraph><paragraph id="H49EA60B9137A4394B7746D4620E36186"><enum>(3)</enum><text>such bond is
designated for purposes of this section by—</text>
<subparagraph id="HE22A5FC7E1F248E69ADDE8206DED7A1F"><enum>(A)</enum><text display-inline="yes-display-inline">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</text>
</subparagraph><subparagraph id="HAC48A68B890A4F44BE73D06197166037"><enum>(B)</enum><text display-inline="yes-display-inline">in the case of any other bond, the Governor
of such State,</text>
</subparagraph></paragraph><paragraph id="HFBCA1BB3EDFF47A8AD54672F64B45444"><enum>(4)</enum><text display-inline="yes-display-inline">such bond is issued after the date of the
enactment of this section and before January 1, 2016, and</text>
</paragraph><paragraph id="HB0DD2C0B80BB4E5D8740B6E4A1BB6173"><enum>(5)</enum><text display-inline="yes-display-inline">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.</text>
</paragraph></subsection><subsection id="H88975359D719414A955D88796EFF14F1"><enum>(c)</enum><header>Limitations on
bonds</header>
<paragraph id="HA8236E7B334548A997C702779D909CC4"><enum>(1)</enum><header>Aggregate amount
designated</header><text>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.</text>
</paragraph><paragraph id="HC45BDA3310714214AFBCE27782F1DE6C"><enum>(2)</enum><header>Movable
property</header><text>No bonds shall be issued which are to be used for
movable fixtures and equipment.</text>
</paragraph></subsection><subsection id="HCE9788241175439BB5F310E726A6EA1D"><enum>(d)</enum><header>Qualified
project costs</header><text>For purposes of this section, the term
<quote>qualified project costs</quote> means the cost of acquisition,
construction, reconstruction, or renovation of nonresidential real property
(including fixed improvements associated with such property) which—</text>
<paragraph id="HCF2430F6D0B64EBBBF025AB5204748ED"><enum>(1)</enum><text>is located in a
Food Desert Zone, and</text>
</paragraph><paragraph id="H8F67B3FA544B49F19B0CD6730A308E1B"><enum>(2)</enum><text display-inline="yes-display-inline">is used by a qualified food desert business
in carrying on the trade or business referred to in section 101(b).</text>
</paragraph></subsection><subsection id="H22B55CEF471546228D24B4DC9C6D80E1"><enum>(e)</enum><header>Application of
certain rules</header><text>For purposes of this section, rules similar to the
rules of paragraphs (5) and (6) of section 1400N(a) of such Code shall
apply.</text>
</subsection></section><enum>II</enum><header>Hunger-free
communities grants extension and enhancement</header>
<section id="H3B5E99DF76634E3C8A7658BA4853D0BD"><enum>201.</enum><header>Expansion of
hunger-free communities program</header><text display-inline="no-display-inline">Section 4405 of the Food, Conservation, and
Energy Act of 2008 (7 U.S.C. 7017) is amended—</text>
<paragraph id="H739347D6EF4146ED9C2ED5140774C53E"><enum>(1)</enum><text>in subsection
(b)(1)(B) by inserting <quote>, 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)</quote> before the period at the end, and</text>
</paragraph><paragraph id="H376D689FC86B4485AC1AC418EA476110"><enum>(2)</enum><text>in subsection (e)
by striking <quote>2012</quote> and inserting <quote>2015</quote>.</text>
</paragraph></section><enum>III</enum><header>Reports to
Congress on pilot program</header>
<section id="H3E965D5CBC934589963D6BC31C06E08C"><enum>301.</enum><header>Reports to
Congress on pilot program</header>
<subsection id="H7B070FB377C9473AB955DEDBBB31E39C"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">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.</text>
</subsection><subsection id="H164B57256AC044A6B92D7242E55CF0D4"><enum>(b)</enum><header>Contents of
report</header><text>Such report shall include—</text>
<paragraph id="H3FB08AF5CBD24361B87610F5E4390272"><enum>(1)</enum><text>an analysis of any
increases or decreases in the health of the residents of the Food Desert Zones,
and</text>
</paragraph><paragraph id="H3B1FC25B6F964AEA8062317277A79804"><enum>(2)</enum><text>the effect of
title I on the level of investment in the Food Desert Zones.</text>
</paragraph></subsection><subsection id="H73B83F8888E24170A9198C5856BCF7E6"><enum>(c)</enum><header>Timing of
reports</header><text display-inline="yes-display-inline">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.</text>
</subsection></section>