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