(1)Existing
Existing law creates the Office of Farm to Fork within the Department of Food and Agriculture, and requires the office, to the extent that resources are available, to work with various entities, as prescribed, to increase the amount of agricultural products available to underserved communities and schools in the state. Existing law requires the office, among other things, to identify distribution barriers that affect limited food access and work to overcome those barriers through various actions
action, and to coordinate with school districts and representatives to, among other things, increase the nutritional profile of foods provided in schools.
This bill would create the Food Desert Elimination Grant Program under the administration of the department for the purpose of expanding access to healthy foods in food deserts, as defined, in the state, and areas at risk of becoming food deserts, by providing grants to grocery store operators, as specified. The bill would create the Food Desert Elimination Fund in the General Fund and would authorize the fund to be expended by the department, upon appropriation, for purposes of the program. The bill would authorize the department to collect nonstate, federal, and private funds, would require those funds to be deposited into the California Equitable Food Access Account within the Food Desert
Elimination Fund, and would continuously appropriate moneys in the account to the department for purposes of the program, thereby making an appropriation.
The bill would authorize the department to award grants to grocery store operators seeking to locate grocery stores in food deserts and to award grants, totaling no more than 20% of the total program funding, for equipment upgrades for grocery stores located in food deserts to expand or provide healthy foods for sale. The bill would require, no later than January 1, 2026, the
authorize the department to adopt regulations
guidelines to implement these provisions. The bill would make the implementation of these provisions contingent on an appropriation by the Legislature. The bill would repeal these provisions on December 31, 2030.
(2)The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws.
This bill would, for taxable years beginning on or after January 1, 2025, and before January 1, 2030, allow a credit against the taxes imposed by those laws for portions of the wages paid by a taxpayer engaged in the operation of a grocery store in a food desert. The bill would require a taxpayer to request a tentative credit reservation from the Franchise Tax
Board by, among other things, providing under penalty of perjury a certification of employment for each qualified full-time employee, as defined. By expanding the crime of perjury, the bill would impose a state-mandated local program.
(3)Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.
This bill would include additional information required for any bill authorizing a new tax expenditure.
(4)The California Constitution requires the state to reimburse
local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that no reimbursement is required by this act for a specified reason.