Adopt the Community Reinvestment and Equity Act, establish an excise tax, and create a fund and a grant program

LB 856 imposes a 5% excise tax on gas stations, convenience stores, and liquor stores selling alcohol, tobacco, or cigarettes for off-premises consumption operating in designated low-income census tracts (qualified census tracts). The tax, collected like sales tax starting January 2027, funds a Community Reinvestment Fund directing money to federally qualified health centers, homeless services, healthy food access, childcare, and community development programs. Covered businesses must annually report community investments (like local hiring or health center partnerships) and will receive public ratings based on their contributions, with "Outstanding" or "Satisfactory" ratings unlocking website recognition and grant eligibility. The bill targets businesses in areas facing health disparities and disinvestment, using revenue to support local services.