SCS/SB 188 - This act modifies provisions relating to food security. FOOD DESERT TAX CREDIT This act authorizes a tax credit for expenses incurred in the establishment of a full-service grocery store located in a food desert, as such terms are defined in the act. Prior to claiming a tax credit, a taxpayer shall incur at least $1 million in eligible expenses if the full-service grocery store is located in a charter county, a first class county, or in St. Louis City, or at least $500,000 if located in any other county. The tax credit authorized by this act shall not exceed $2.5 million per tax year and shall not be refundable, but may be carried forward for three subsequent tax years. The total amount of tax credits authorized under this act shall not exceed $25 million per calendar year. A taxpayer shall be required to repay any amount of tax credits issued if the taxpayer fails to complete construction of the full-service grocery store within five years of commencement of the project or if the taxpayer fails to operate the full-service grocery store for at least ten consecutive years. This act shall expire on December 31, 2027, unless reauthorized by the General Assembly. (Section 135.1620) This provision is identical to HB 1495 (2020) and is substantially similar to HB 596 (2021) and HB 1412 (2021). FARM TO FOOD BANK PROJECT This act requires the Department of Social Services to submit a state plan to the U.S. Department of Agriculture for a "Farm to Food Bank Project" and to contract with any qualified food bank for the purpose of operating the project. (Section 208.1060) This provision is identical to SB 562 (2021) and to a provision contained in SS/SCS/HS/HB 432 (2021). JOSH NORBERG