; 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 case of an applicant seeking to construct, renovate, or rehabilitate a grocery store, whether such store— (i) following completion of such construction, renovation, or rehabilitation, will qualify as a grocery store (as defined in subsection (h)(3)), (ii) is located in a food desert on the date on which construction, renovation, or rehabilitation begins, (iii) satisfies the eligibility criteria established for projects under the Healthy Food Financing Initiative established under section 243 of the Department of Agriculture Reorganization Act of 1994 ( 7 U.S.C. 6953 ), and (iv) satisfies such other criteria as is