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The REDUCE Food Prices Act amends the Internal Revenue Code to provide multiple tax incentives for small food retail businesses operating in areas with high market concentration and low competition. The bill increases rehabilitation tax credits, work opportunity tax credits, bonus depreciation allowances, and qualified business income deductions for eligible businesses, and creates a new 15 percent tax credit for newly established food retail businesses that invest in capital improvements. These incentives are designed to encourage the entry and expansion of small food retailers in underserved markets.
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