To amend the Internal Revenue Code of 1986 to provide tax incentives for the establishment of supermarkets in certain underserved areas.

Supermarket Tax Credit for Underserved Areas Act This bill amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2017, and before January 1, 2020, in an underserved area (i.e., any enterprise community or empowerment zone and any renewal community); (2) increase by...