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IN SB0346
Bill
Status
1/10/2018
Primary Sponsor
Greg Taylor
Click for details
AI Summary
SB 346 Summary
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County fiscal bodies may designate special food desert districts in census tracts with low median income and limited supermarket access (more than 1 mile in urban areas or 10 miles in rural areas) as determined by the USDA Food Access Research Atlas.
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An additional sales tax of 0.25% to 1.0% (in 0.25% increments) applies to retail transactions within designated districts and is collected using the same procedures as state sales tax.
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Tax revenue is transferred monthly to the Healthy Food and Community Development Financing Fund, administered by the Indiana Housing and Community Development Authority, with separate accounts for each district.
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The fund provides grants or loans to eligible projects including grocery store construction and renovations, farmers markets, affordable housing, and community development, with grocery stores required to accept SNAP and WIC benefits and promote local hiring.
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Bill becomes effective July 1, 2018, and fund money does not revert to the state general fund.
Legislative Description
Sales tax district for healthy food programs. Allows the fiscal body of a county (fiscal body) to adopt an ordinance to impose an additional sales tax in an area designated by the fiscal body as a special food desert district (district). Requires a district designated by a fiscal body to be located in a census tract with low median income and low access to the nearest supermarket as determined by the United States Department of Agriculture in its Food Access Research Atlas. Provides that an additional sales tax applies to retail transactions within the district. Provides that the additional sales
Last Action
First reading: referred to Committee on Tax and Fiscal Policy
1/10/2018