Grant program for food banks and temporary access merchants (1) In general The Secretary, in coordination with the Secretary of Agriculture, shall, subject to the requirements of this section, provide a grant to any entity which has been certified as a special access food provider in an amount equal to the lesser of— (A) the amount of the allocation received by the entity under subsection (d)(1)(B), or (B) the amount equal to— (i) in the case of a permanent food bank which has been placed in service during the taxable year by such provider, 15 percent of any qualified construction expenses incurred by such provider, and (ii) in the case of any provider which qualifies as a temporary access merchant, 10 percent of any annual operational costs incurred by such provider. (2) Time for payment of grant The Secretary shall make payment of any grant under paragraph (1) during the 60-day period beginning on the later of— (A) the date of the application for certification as a special access food provider, or (B) the date— (i) in the case of a permanent food bank, on which the food bank for which the grant is being made is placed in service, or (ii) in the case of a temporary access merchant, the end of the taxable year in which the operational costs were incurred. (3) Grant not considered income for purposes of taxation A grant under this subsection shall not be considered as gross income for purposes of this chapter. (c) Certification as a Special Access Food Provider (1) Application Each applicant for certification as a special access food provider shall submit, for each grocery store, food bank, mobile market, or farmers market, an application with the Secretary, at such time, in such manner, and containing such information as the Secretary may reasonably require. (2) Certification requirements For purposes of certification as a special access food provider, the Secretary, in consultation with the Secretary of Agriculture and the applicable regional community development entity, shall determine whether— (A) in the