Food deserts are areas where access to affordable and nutritious food is limited. Living in food deserts impacts a multitude of factors including: food security, food affordability, federal nutrition program participation, health outcomes, economic and social attainments, real estate prices, and more. In 2022, several bills propose tax incentives to increase availability of nutritious and healthy foods within the food desert areas of Missouri. SB 717, HB 1570, HB 1919, and HB 2020 authorize tax credits for urban farms located in food deserts. SB 717 also allows a taxpayer to claim a tax credit against a taxpayer's state tax liability and authorizes a tax credit equal to 50% of a taxpayer's expenses incurred in the construction or development of an urban farm located in a food desert. SB 790 authorizes a tax credit for full-service grocery stores and is unique from the other four bills, because it is not restricted to urban areas and authorizes tax credits on expenses incurred from the construction or establishment of a full-service grocery store in a food desert in the state of Missouri.
This Note has been updated. You can access the previous version here: (published in December 2020).