Supermarket Tax Credit for Underserved Areas Act

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · May 2, 2017

Supermarket Tax Credit for Underserved Areas Act

This bill amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2017, and before January 1, 2020, in an underserved area (i.e., any enterprise community or empowerment zone and any renewal community); (2) increase by $1,000 the limit on wages eligible for the work opportunity tax credit for employees of a supermarket located in an underserved area; and (3) allow a business-related tax credit for 15% of the gross receipts from the retail sale of locally grown fresh fruits and vegetables in a supermarket in an underserved area.

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People & committees

Who introduced it

Rep. Cohen, Steve [D-TN-9] · D–TN

Committees

Ways and Means Committee

7 cosponsorship records, including any withdrawals

Legislative record

Actions

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May 2, 2017
Referred to the House Committee on Ways and Means.
May 2, 2017
Introduced in House
May 2, 2017
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · May 2, 2017 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

Source last updated: Aug 11, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze H.R.2289 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss H.R.2289, 115th Congress: Supermarket Tax Credit for Underserved Areas Act

Official record: https://www.congress.gov/bill/115th-congress/house-bill/2289

Text version to examine: Introduced in House · 2017-05-02.

Official full text: https://www.congress.gov/115/bills/hr2289/BILLS-115hr2289ih.htm

Imported record last updated by the source: 2025-08-11T16:32:51Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.2289 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.2289 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss H.R.2289, 115th Congress: Supermarket Tax Credit for Underserved Areas Act

Official record: https://www.congress.gov/bill/115th-congress/house-bill/2289

Text version to examine: Introduced in House · 2017-05-02.

Official full text: https://www.congress.gov/115/bills/hr2289/BILLS-115hr2289ih.htm

Imported record last updated by the source: 2025-08-11T16:32:51Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.2289 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.2289 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.2289, 115th Congress: Supermarket Tax Credit for Underserved Areas Act

Official record: https://www.congress.gov/bill/115th-congress/house-bill/2289

Text version to examine: Introduced in House · 2017-05-02.

Official full text: https://www.congress.gov/115/bills/hr2289/BILLS-115hr2289ih.htm

Imported record last updated by the source: 2025-08-11T16:32:51Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.2289 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.2289 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.2289, 115th Congress: Supermarket Tax Credit for Underserved Areas Act

Official record: https://www.congress.gov/bill/115th-congress/house-bill/2289

Text version to examine: Introduced in House · 2017-05-02.

Official full text: https://www.congress.gov/115/bills/hr2289/BILLS-115hr2289ih.htm

Imported record last updated by the source: 2025-08-11T16:32:51Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.2289 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.