HB 1879 proposes to create a franchise tax credit for businesses that establish grocery stores or healthy corner stores in food deserts within Texas. The bill defines food deserts as areas with limited access to healthy food retailers and located in low-income or high-poverty areas. It sets specific criteria for qualifying businesses, such as allocating a portion of retail space for fresh and perishable foods and participating in federal nutrition assistance programs like WIC and SNAP. Eligible businesses can claim a tax credit amounting to 5% of expenditures related to land acquisition, construction, or equipment costs, with restrictions on inventory costs. The credit is capped at 50% of the entity's franchise tax liability, with provisions for unused credits to be carried forward for up to five years.