paid in taxable years beginning after December 31, 2017, and before January 1, 2023. 1400V–3. Credit for sales of locally grown fresh fruits and vegetables (a) In general For purposes of section 38, the underserved area supermarket fruit and vegetable credit determined under this section for the taxable year is 15 percent of the gross receipts from the retail sale of locally grown fresh fruits and vegetables in the trade or business of operating a new underserved area supermarket. (b) Termination Subsection (a) shall only apply to taxable years beginning after December 31, 2018, and before January 1, 2023. 1400V–4. Definitions For purposes of this part— (1) Underserved area supermarket The term underserved area supermarket means any supermarket located in an underserved area. (2) New underserved area supermarket The term new underserved area supermarket means any underserved area supermarket which— (A) is placed in service after December 31, 2017, and (B) was not a supermarket at any time during the 3-year period ending on the date such underserved area supermarket is placed in service. (3) Supermarket The term supermarket means any building if— (A) not less than 12,000 square feet and not more than 80,000 square feet of such building is used for selling items at retail, (B) at least 7 percent of the square feet of such building which is used for selling items at retail is used for selling produce, meat, fish, deli, and dairy items, (C) gross sales of items sold at retail from such building exceed $2,000,000 annually, and (D) at least 7 percent of such gross sales are attributable to sales of produce, meat, fish, deli, and dairy items. (4) Underserved area The term underserved area means— (A) any enterprise community or empowerment zone with respect to which a designation was in effect under section 1391 on December 31, 2014, and (B) any renewal community with respect to which a designation was in effect under section 1400E on December 31, 2009. . (b) Credit To be part of general business credit Subsection (b)