‘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).