[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6343 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 6343

  To amend the Internal Revenue Code of 1986 to encourage the sale of 
 locally and regionally produced agricultural products in underserved 
                              communities.


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                    IN THE HOUSE OF REPRESENTATIVES

                           November 17, 2016

Mr. Veasey (for himself and Ms. Norton) 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

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to encourage the sale of 
 locally and regionally produced agricultural products in underserved 
                              communities.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Farmers Markets for Food Deserts Act 
of 2016''.

SEC. 2. AGRICULTURAL PRODUCT SALES IN UNDERSERVED COMMUNITIES.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting before section 
140 the following new section:

``SEC. 139G. AGRICULTURAL PRODUCT SALES IN UNDERSERVED COMMUNITIES.

    ``(a) In General.--Gross income does not include amounts received 
by the taxpayer which are derived from qualified agricultural food 
product sales.
    ``(b) Qualified Agricultural Food Product Sales.--For purposes of 
this section, the term `qualified agricultural food product sale' means 
the sale of locally and regionally produced agricultural products (as 
such term is used in section 6 of the Farmer-to-Consumer Direct 
Marketing Act of 1976 (7 U.S.C. 3005), as in effect on the date of the 
enactment of this section) by the taxpayer to members of the general 
public at a fixed location (other than a retail store) located in a 
community described in subsection (e)(1) of such section, as in effect 
on such date of enactment.''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by inserting before 
the item relating to section 140:

``Sec. 139G. Agricultural product sales in underserved communities.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2016.

SEC. 3. CLARIFICATION OF USE OF GRANT FUNDS UNDER FARMERS' MARKET AND 
              LOCAL FOOD PROMOTION PROGRAM.

    Section 6(f) of the Farmer-to-Consumer Direct Marketing Act of 1976 
(7 U.S.C. 3005(f)) is amended--
            (1) in the subsection heading, by striking ``Funds 
        Requirements for'' and inserting ``Use of Funds by'';
            (2) in paragraph (1), in the paragraph heading, by 
        inserting ``requirement'' after ``funds''; and
            (3) by adding at the end the following new paragraph:
            ``(3) Farmers' market permit fees.--An eligible entity may 
        use a grant or other assistance provided under this section for 
        purposes of paying any fees associated with obtaining a permit 
        to sell locally and regionally produced agricultural products 
        at a farmers' market located in an area described in subsection 
        (e)(1).''.
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