; 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); and (2) by inserting after subsection (c) the following: (d) Food Access Research Atlas Not less frequently than once each year, the Secretary shall update the Food Access Research Atlas of the Secretary to account for food retailers that are placed in service during that year. .