In this task, you are given a summary for US Congressional and California state bill, your task is to generate a Title for this bill. The preferred titles are under forty words and mention the purpose of the bill.
Q: Supermarket Tax Credit for Underserved Areas Act - 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, 2011, and before January 1, 2014, in an underserved area (i.e., any enterprise community or empowerment zone and any renewal community); (2) increase by $1,000 the the limit on wages eligible for the work opportunity tax credit for employees of a supermarket located in an underserved area; and (3) allow a business-related tax credit for 15% of the gross receipts from the retail sale of locally-grown fresh fruits and vegetables in a supermarket in an underserved area.
A:
To amend the Internal Revenue Code of 1986 to provide tax incentives for the establishment of supermarkets in certain underserved areas.