The proposed bill, General Assembly Proposed Bill No. 96, aims to amend the general statutes to establish tax credits specifically for grocery stores that are constructed in low-income areas where access to groceries is limited. This initiative is designed to incentivize the development of grocery stores in underserved communities, thereby improving access to essential food resources for residents in those areas.

The bill does not include any deletions from current law but introduces new legal language to facilitate the implementation of these tax credits. By providing financial incentives, the legislation seeks to encourage investment in grocery stores that can help alleviate food deserts and promote better nutrition among low-income populations.