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 589 creates tax credits to improve food access in underserved areas by providing up to $20,000 per small specialty crop farm (max 30 acres growing 3+ specialty crops on half the land) and up to $5,000 per urban farm, based on 50% of eligible improvement expenses. It also establishes a separate tax credit for grocery stores in food deserts, defined as areas with high poverty or low income and limited grocery access. The total annual tax credits for all projects cannot exceed $3 million, and credits must be used for public food distribution, not personal consumption. The bill requires recapture of credits if farms exceed 50% personal use and prohibits transferring or selling credits.