period described in subsection (d)(2). (3) Application If, during any taxable year, a special access food provider fails to satisfy the requirements under subsection (c)(2), the tax under this chapter for such taxable year shall be increased by an amount equal to the appropriate percentage of the credit or grant amount as is determined appropriate by the Secretary. (f) Basis reduction The basis of any qualified grocery store, any grocery store which includes a qualified renovation area, or any food bank, mobile market, or farmers market shall be reduced by the amount of any credit or grant determined under this section with respect to such property. (g) Regulations The Secretary, in coordination with the Secretary of Agriculture, shall prescribe such regulations as may be appropriate to carry out this section, including regulations which— (1) prevent the abuse of the purposes of this section, (2) impose appropriate reporting requirements, and (3) ensure that non-metropolitan areas receive a proportional amount of allocations provided under subsection (d). (h) Definitions For purposes of this section: (1) Food desert (A) In general The term food desert means any population census tract in which— (i) not less than 500 people, or 33 percent of the population of such tract, reside— (I) in the case of a tract located within a metropolitan area, more than 1 mile from a grocery store, or (II) in the case of a tract not located within a metropolitan area, more than 10 miles from a grocery store, (ii) the poverty rate for such tract is at least 20 percent, or (iii) (I) in the case of a tract not located within a metropolitan area, the median family income for such tract does not exceed 80 percent of statewide median family income, or (II) in the case of a tract located within a metropolitan area, the median family income for such tract does not exceed 80 percent of the greater of statewide median family income or the metropolitan area median family income. (B) Areas not within census tracts In the case of an area which