PA HB1453

Establishes up to 12 food desert opportunity zones in low-income census tracts where at least 33% of the population or 500+ people lack access to a supermarket (more than 1 mile in urban areas, 10 miles in rural areas)

Creates a tax credit of $1,250 per full-time job for qualified healthy food retail outlets (supermarkets/large grocery stores) operating in designated zones, with credits available from January 1, 2026 through December 31, 2030

Caps total annual tax credits at $1,000,000 statewide, with credits limited to 50% of a retailer's tax liability and no carry-forward or carry-back provisions

Requires retailers relocating into a zone to increase full-time employment by 20%, make capital investment of 10% of gross revenues, or sign a lease equivalent to 5% of gross revenues to qualify

Imposes recapture provisions requiring refund of 66% of credits if a retailer relocates out of the zone within 3 years, or 33% if relocating within 3-5 years