1. Short title This Act may be cited as the Healthy Food Access for All Americans Act . 2. Tax credit and grant program for Special Access Food Providers (a) In general (1) Allowance of credit 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 section: 45S. Special access food provider credit and grant program (a) Establishment of credit for grocery stores (1) In general For purposes of section 38, the special access food provider credit determined under this section for any taxable year is an amount equal to the lesser of— (A) the amount of the allocation received by the taxpayer under subsection (d)(1)(A), or (B) the amount equal to— (i) in the case of a qualified grocery store which is placed in service during such taxable year by a taxpayer which has been certified as a special access food provider, 15 percent of the basis of such grocery store, including any property used in the operation of such grocery store— (I) which is acquired by the taxpayer if the original use of such property commences with the taxpayer, and (II) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, or (ii) in the case of a qualified renovation area which is placed in service during such taxable year, 10 percent of the renovation expenditures incurred by a taxpayer which has been certified as a special access food provider. (2) Renovation expenditures For purposes of paragraph (1)(B)(ii), the term renovation expenditures means amounts chargeable to capital account and incurred for property (or additions or improvements to property) of a character subject to the allowance for depreciation in connection with the renovation or rehabilitation of a grocery store. (b) 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