zones by November 30, 2023.
(d) Effective date of designation.--The designation of a
zone under this section shall take effect January 1, 2024.
(e) Extension.--The department may extend the deadline for
the receipt of applications for zones until December 31, 2023,
if all 12 zones have not been authorized and the extension is
necessary to allow eligible political subdivisions to apply. The
department shall authorize additional zones under this
subsection by February 28, 2024. The authorization shall take
effect January 1, 2024, or if the authorization occurs after
January 1, 2024, that subsequent authorization shall for all
purposes be retroactive to January 1, 2024. The zone
authorization shall end as provided in section 301(c).
Section 304. Qualified healthy food retail outlet.
(a) Qualifications.--In order to qualify each year for a tax
credit under Chapter 5, a healthy food retail outlet shall own
or lease real property in a zone from which the healthy food
retail outlet actively conducts business. The qualified healthy
food retail outlet shall receive certification from the
department that the healthy food retail outlet is located and is
in the active conduct of business within the zone. The healthy
food retail outlet shall obtain annual renewal of the
certification from the department to continue to qualify under
this section.
(b) Relocation.--Any healthy food retail outlet that
relocates from outside a zone shall not receive a tax credit
provided under Chapter 5 unless the healthy food retail outlet
does one of the following:
(1) increases full-time employment by at least 20% in
the first full year of operation within the zone;
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