Tax reform, estate tax, sales tax, & other tax-related issues.
Employee/employer relations, National Labor Relations Board, Department of Labor.
Affordable Care Act
SNAP, WIC, food safety & more.
Nutrition labeling, Country of Origin labeling, Meat Department labeling.
Resources on coupons, food recalls, PCI/Data Security & more.
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Campaign to Preserve Competition, Consumer Choice, and a Democratic Workplace
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Original research, consumer trends, and benchmarking reports related to the independent grocer.
Providing online learning resources for independent grocers with more than 85 industry-specific online courses.
Keeping you up-to-date on important industry topics.
Providing the opportunity for targeted groups to problem solve, idea swap, and help non-competing industry partners.
Serving the industry through sharing information, education, and research to NGA members and the industry.
Advancing a collaborative agenda of industry focused academics and research.
NGA provides the latest education and research to help independent retailers increase profits and grow their operations. Here members will find the information and resources needed to make timely and accurate business decisions in today’s marketplace.
Many pro-growth tax provisions have allowed independent grocers to hire more workers, invest in new equipment, and open new stores. In a last minute deal to avert the fiscal cliff, Congress temporarily extended many of these provisions which include:
Work Opportunity Tax Credit (WOTC)-was extended and made retroactive for 2012 and 2013. WOTC allows businesses to claim a tax credit equal to 40 percent of the first $6,000 of wages paid to new hires in certain targeted groups such as: members of families receiving benefits under the Temporary Assistance to Needy Families (TANF) Program, qualified ex-felons, designated community residents, vocational rehabilitation referrals, certain summer youth employees, qualified food and nutrition recipients, qualified SSI recipients, and long-term family assistance recipients.
New Markets Tax Credit (NMTC)-was extended and made retroactive for 2012 and 2013. NMTC enables individuals and businesses that make private investments in low income communities a 39 percent tax credit spread over 7 years with a maximum annual amount of $3.5 billion a year. NMTC are an important resource for healthy food financing initiative projects that a number of NGA members are engaged in.
15-Year Straight-Line Cost Recovery for Qualified Leasehold Improvements-was extended and made retroactive for 2012 and 2013, the 15-year cost recovery period for qualified leasehold, restaurant and retail improvements/new buildings which are established prior January 1, 2014. Bonus Depreciation-extended the current 50 percent bonus depreciation provision for qualifying property established before January 1, 2014.
Section 179 Deduction-extends the Section 179 Deduction and increases the maximum amount to $500,000 and phase-out threshold to $2 million in 2012 and 2013. The provision also enables a taxpayer to expense up to $250,000 of the cost of qualified leasehold improvement property until December 31, 2013.
Charitable Deduction for Contributions of Food Inventory-extended the current enhanced deduction for the contributions of food inventory for two years.
Work Opportunity Tax Credit New Markets Tax Credit Program
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