The "Healthy Food Access for All Americans Act" introduces a comprehensive program to combat food deserts by offering financial incentives to food providers. Its primary goal is to stimulate investment and enhance access to healthy nutrition options in underserved areas across the United States. The bill precisely defines a food desert based on criteria such as distance to a grocery store, local poverty rates, and median family income, with determinations made in coordination with the Secretary of Agriculture using tools like the Food Access Research Atlas. A key provision is a tax credit for certified "special access food providers" that are grocery stores. This credit amounts to 15 percent of the basis for new qualified grocery stores constructed in food deserts and 10 percent for renovation expenditures in existing grocery stores located in such areas. This incentive aims to encourage the development and modernization of permanent retail food establishments. Furthermore, the bill establishes a grant program for non-profit food banks and "temporary access merchants," which include mobile markets and farmers markets. Permanent food banks can receive a 15 percent grant for qualified construction expenses, while temporary access merchants are eligible for a 10 percent grant on their annual operational costs, renewable for up to ten years. These grants are designed to support diverse and flexible methods of food distribution in food deserts, and importantly, they are not considered gross income for tax purposes. To qualify for either the credit or grant, entities must be certified as a "special access food provider" by the Secretary, in consultation with the Secretary of Agriculture and regional community development entities. Certification requires meeting specific criteria, including being located in a food desert and satisfying eligibility standards similar to those of the Healthy Food Financing Initiative. The bill also includes provisions for recapturing benefits if providers fail to maintain compliance and mandates annual updates to the Food Access Research Atlas to reflect new food retailers.