Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.

HB 1879 creates a franchise tax credit for businesses that open grocery stores or "healthy corner stores" (under 2,000 sq ft) in designated food deserts - areas with limited healthy food access in low-income neighborhoods. To qualify, stores must accept WIC and SNAP benefits within 90 days of opening, operate year-round, and serve low-income communities. The credit reduces franchise taxes for eligible entities meeting these criteria, aiming to improve food access in underserved areas. The bill is currently pending in the Ways & Means committee after committee hearings in May 2025.