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Read. Follow. Verify.Texas bill creates franchise tax credit for opening grocery stores in food deserts
Last action · May 5, 2025: Left pending in committeeSponsors: Lauren Simmons and 6 others
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What This Bill Proposed
House Bill 1879 establishes a credit for businesses that open a new grocery store or healthy corner store in an underserved area on or after January 1, 2026. To qualify, the store must operate year-round, serve a low- or moderate-income area, and begin accepting WIC and SNAP benefits within 90 days of opening.
Eligible businesses can offset up to 50 percent of their state liability by claiming 50 percent of establishment costs, with unused credits eligible for a five-year carryforward.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Taxable entities
Eligible businesses establishing new grocery stores or healthy corner stores in food deserts can claim a franchise tax credit against state tax liabilities.
Texas Department of Housing and Community Affairs
The department is tasked with determining food deserts, issuing certificates of eligibility, and adopting qualifying rules.
Comptroller of Public Accounts
The comptroller receives documentation, processes credit claims, and may adopt administration rules.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What stores qualify for the franchise tax credit?
How is the tax credit amount calculated?
Which state agency certifies store eligibility?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
7 actions- May 5, 2025HouseLeft pending in committee
- May 5, 2025HouseTestimony taken/registration(s) recorded in committee
- May 5, 2025HouseConsidered in public hearing
- May 5, 2025HouseScheduled for public hearing on . . .
- Mar 14, 2025HouseCommitteeReferred to Ways & Means
- Mar 14, 2025HouseIntroducedRead first time
Show 1 earlier action
- Jan 16, 2025HouseIntroducedFiled
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Show 2 more sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Introduction of Tax Credits for Food Retailers in Underserved Areas
The bill introduces a structured tax credit mechanism tied specifically to meeting WIC and SNAP acceptance deadlines and floor-space percentages for fresh food.
Connected Entities
Sources
capitol.texas.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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