A5527

Authorizes tax credits for breweries donating spent grain byproduct to commercial farms.

Allows breweries to claim a credit against the alcoholic beverage tax for donating spent grain byproduct to commercial farms for agricultural or horticultural use. The credit is $0.12 per pound of donated spent grain byproduct, up to $30,000 per tax year. Unused credits can be carried forward for five years. Breweries must retain documentation of the donation and produce it upon request. The credit cannot reduce the brewery's tax liability below zero.