entity for purposes of subsection (c)(2). (9) Secretary of Agriculture The term Secretary of Agriculture means the Secretary of Agriculture or the Secretary's delegate. (10) Temporary access merchant The term temporary access merchant means a mobile market, a farmers market, or a temporary or mobile food bank (as such terms are defined by the Secretary, in coordination with the Secretary of Agriculture)— (A) which is operated by a special access food provider, and (B) for which the primary purpose is food distribution within food deserts. . (b) Credit part of general business credit Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following new paragraph: (37) the special access food provider credit determined under section 45S(a). . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 45S. Special access food provider credit and grant program. . (d) Authorization of appropriations There are authorized to be appropriated such sums as may be necessary to carry out the purposes of this section. (e) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 3. Updates to Food Access Research Atlas Section 243 of the Department of Agriculture Reorganization Act of 1994 ( 7 U.S.C. 6953 ) is amended— (1) by redesignating subsection (d) as subsection (e)