This bill will improved the capacity of existing small, local retailers to store and sell nutritious food and improve access, lower prices, and reduce food insecurity, particularly for Colorado families most at risk, while keeping more of the proceeds of economic activity in the local community by: Extending the community food access consortium program and expanding the small business recovery and resilience grant program created in HB22-1380; Providing a tax credit for qualified small food retailers' one-time purchase of equipment for food storage, display, point of sales systems, and equipment not purchased with grant funding; Securing funding for the changes by decoupling the federal and state income tax deduction for business meals for individual and corporate taxpayers.