"Qualified fresh food retailer" means a business that is:
1. A fresh food retailer;
2. A business described in section 45D(d)(2) of the Internal Revenue Code of 1986, 26 U.S.C. § 45D(d)(2), and 26 C.F.R. § 1.45D-1(d)(4); and
3. Located in:
(a) An underserved community;
(b) A severely distressed census tract, as defined in NRS 231A.240; or
(c) A census tract that is contiguous to a census tract described in paragraph (a) or (b).
(Added to NRS by 2019, 4363)