Bill > HB2234

This bill establishes a tax credit for businesses that brew or manufacture malt or brewed beverages (alcoholic beverages containing 0.5% or more alcohol) and donate their spent grain byproduct, which is the material left over from the grain used in brewing, to eligible agricultural operations. A qualified taxpayer, defined as a person brewing or manufacturing these beverages for sale and subject to tax under Article XX of the Tax Reform Code of 1971, can apply to the Department of Revenue for this credit. The credit is calculated as 16 cents per pound of donated spent grain byproduct, with an annual cap of $30,000 or the taxpayer's total tax liability, whichever is less. The agricultural operation receiving the donation must be located within 100 miles of the brewing facility and engage in normal farming activities. The credit can be carried over for up to seven years if not fully used in the year it's approved, but it cannot be carried back or refunded. The Department of Revenue will administer the program, including reviewing applications, auditing claims, and providing guidelines, and must report annually to the General Assembly on the credit's usage and benefits. This tax credit will apply to taxable years beginning after December 31, 2025.

Budget and Finance

https://www.palegis.us/legislation/bills/2025/hb2234