Texas legislation · 89th Legislature 2nd Special Session
Texas HB304: Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.
Status: Introduced, August 27, 2025
What the bill says
An act relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.
From the introduced text, August 27, 2025:
A BILL TO BE ENTITLED AN ACT relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 171, Tax Code, is amended by adding Subchapter N to read as follows: [ADDED: SUBCHAPTER N. ][ADDED: ][ADDED: TAX CREDIT FOR ESTABLISHMENT OF FOOD STORE IN FOOD ] [ADDED: DESERT] [ADDED: Sec. 171.701. DEFINITIONS. In this subchapter:] [ADDED: (1)][ADDED: ][ADDED: ][ADDED: "Corner store"][ADDED: ][ADDED: means a store that has fewer than ] [ADDED: 2,000 square feet of retail space.] [ADDED: (2)][ADDED: ][ADDED: ][ADDED: "Department" means the Texas Department of Housing ] [ADDED: and Community Affairs.] [ADDED: (3)][ADDED: ][ADDED: ][ADDED: "Food desert" means a geographic area in this ] [ADDED: state determined by the department to be an area that:] [ADDED: (A)][ADDED: ][ADDED: ][ADDED: has limited access to healthy food retailers ] [ or] [ADDED: (B)][ADDED: ][ADDED: ][ADDED: otherwise has serious healthy food access ] [ADDED: limitations.] [ADDED: (4) "Grocery store" means a store that has at least:] [ADDED: (A)][ADDED: ][ADDED: ][ADDED: 66 percent of the store's retail space ] [] [ADDED: (B)][ADDED: ][ADDED: ][ADDED: 50 percent of the store's food retail space ] [ADDED: reserved for the sale of non-prepared foods or foods intended for ] [ and] …
Sponsors
- Lauren Ashley Simmons (D, HD-146) · primary sponsor
Latest actions
- : Filed
Subjects: Business & Commerce--Small Business & Minority Business, Taxation--Franchise, HOUSING & COMMUNITY AFFAIRS, TEXAS DEPARTMENT OF, Human Services--Food Programs, FOOD, COMPTROLLER OF PUBLIC ACCOUNTS, Health--Other Diseases & Medical Conditions
Common questions
- What is HB304?
- HB304 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.
- What does HB304 do?
- In its own words: An act relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.
- What is the status of HB304?
- Introduced as of August 27, 2025. Latest action: Filed (August 27, 2025).
- Who sponsored HB304?
- Lauren Ashley Simmons (D, HD-146).
- Where is the official record for HB304?
- On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00304
Source: official Texas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.