AN ACT ESTABLISHING TAX CREDITS FOR GROCERY STORES BUILT IN LOW-INCOME AREAS.

Plain English Breakdown

The official source material does not provide details on how the tax credits will be calculated or which areas qualify for these incentives.

Tax Credits for Grocery Stores in Poor Areas

This act creates a tax credit program for new grocery stores that open in low-income areas where people have limited food options.

What This Bill Does

• Creates a tax credit program for grocery stores built in low-income areas with limited access to groceries.

Who It Names or Affects

• Grocery store owners who want to build new stores in designated low-income areas.
• Residents of low-income neighborhoods with limited food options.

Terms To Know

Tax Credit

A reduction in the amount of tax a person or business has to pay.

Low-Income Areas

Places where many people earn less money than others and might struggle to buy basic necessities like food.

Limits and Unknowns

• The bill does not specify the exact amount of tax credits or how they will be calculated.
• It is unclear which low-income areas qualify for these tax incentives.

Official Summary Text

To establish tax credits for grocery stores built in low-income areas with limited access to groceries.

Current Bill Text

LCO No. 392 1 of 1

General Assembly Proposed Bill No. 96
February Session, 2026 LCO No. 392

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. CICARELLA, 34th Dist.

AN ACT ESTABLISHING TAX CREDITS FOR GROCERY STORES
BUILT IN LOW-INCOME AREAS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That the general statutes be amended to establish tax credits for 1
grocery stores built in low-income areas with limited access to groceries. 2
Statement of Purpose:
To establish tax credits for grocery stores built in low-income areas with
limited access to groceries.