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It also lowers the sales tax levied on groceries to 5 percent from 7 percent. For the post-2030 phaseout to occur, the following surplus metrics must be met from the fully funded reserve fund in relation to the cost of further reducing the flat income tax: If the surplus is between 0.85 percent and 1.0 percent of the cost of a 1.0 percent rate cut, the flat rate is reduced by 0.2 percent

Using mapping tools to model a potential policys resulting retailer reduction alongside demographic data across and within communities can reveal the impacts of a given policy on current disparities in retailer density

doi:10.1136/bmj.316.7141.1365

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