SCS/SB 790 - For all tax years beginning on or after January 1, 2023, 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. The tax credit shall be equal to fifty percent of eligible expenses that are in excess of initial expenses, which shall be 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. A taxpayer shall apply to the Department of Economic Development and shall indicate the amount of eligible expenses, the date of the commencement of construction and operations, and any other information required by the Department. 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, and shall be issued on a first-come, first-served basis. The Department shall recoup from a taxpayer 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. A taxpayer shall annually submit a report to the Department indicating compliance with the act. This act shall expire on December 31, 2028, unless reauthorized by the General Assembly. This act is substantially similar to HB 2871 (2022), HB 596 (2021), HB 1412 (2021), and HB 1495 (2020), and to a provision contained in SCS/SB 188 (2021). JOSH NORBERG