"Food Desert Elimination Act"; provides incentives to supermarkets and grocery stores that locate in "food deserts."

This bill establishes the "Food Desert Elimination Act" to incentivize supermarkets and grocery stores (18,000+ sq ft) to open in designated "food desert communities" - areas with limited access to fresh food, identified using USDA and CDC data. It provides property tax-based tax credits to businesses that open their *first* supermarket or grocery store in a designated food desert community, covering the full property tax assessed by the municipality for three years after opening. The New Jersey Economic Development Authority will designate up to 75 initial food desert communities, prioritizing areas with high poverty and limited healthy food access. This directly affects low-income residents in these communities by aiming to improve access to nutritious food through new retail options.