Healthy Food Access for All Americans Act

Healthy Food Access for All Americans Act This bill establishes a federal tax credit and grant program for qualified food providers that invest in facilities located in a food desert. To qualify for either the federal tax credit or a grant, a food provider must be (1) certified by the Internal Revenue Service as a special access food provider, and (2) located in a food desert. The bill defines a food desert as a population census tract or area in which  a specified portion of the population lives more than 1 mile (for metropolitan areas) or 10 miles (for non-metropolitan areas) from a grocery store, the poverty rate is at least 20%, or the median family income does not exceed a certain percentage. For a grocery store that meets such requirements, the bill allows a business tax credit of up to 15% of the costs of a new store or 10% of the costs to renovate an existing store. The bill also authorizes grants of up to 15% of costs to build a permanent food bank or 10% of the annual operating costs of a mobile market, farmers market, or temporary or mobile food bank for which the primary purpose is the distribution of food in a food desert. Such grants are excluded from gross income for federal tax purposes.  The tax credit and any grant amount must be repaid if the food provider fails to meet certification requirements for a specified period of time.