Modifies provisions of the urban farm tax credit to include certain specialty crop farms located in a food desert and establishes a tax credit for grocery stores in a food desert

HB 1520 expands Missouri's urban farm tax credit to include small-scale specialty crop farms (growing 3+ crop types on ≥50% of land) located in rural food deserts, while adding a new credit for these farms starting in 2026. It creates a 50% tax credit on eligible construction or improvement expenses (capped at $10,000 annually per farm), with annual program limits of $1.5 million for urban farms and $1.5 million for specialty crop farms after 2025. The bill defines "food desert" as areas with high poverty or low income plus limited grocery access, and specifies that credits apply only to farms focused on public food distribution (not personal use). The program expires on December 31, 2028, unless renewed by the legislature. (Note: The bill does not establish a tax credit for grocery stores, as incorrectly stated in the query.)