Relating to a franchise tax credit for entities that establish a grocery store or healthy corner store in a food desert.

SB 2294 creates a franchise tax credit for businesses that open grocery stores or "healthy corner stores" (under 2,000 sq. ft.) in designated Texas food deserts - areas with limited healthy food access in low-income communities. To qualify, stores must be located in a food desert, accept WIC and SNAP benefits within 90 days of opening, operate year-round, and meet specific space requirements for fresh food. Businesses must obtain certification from the Texas Department of Housing and Community Affairs before claiming the credit. This policy directly supports new grocery operations in underserved areas, aiming to improve access to affordable fresh food.