HB1901 amends Tennessee tax law to allow tax credits for brewers donating spent grain byproducts for agricultural use.
HB1901 amends Tennessee tax law to allow eligible taxpayers, defined as holders of a manufacturer license or permit to brew beer, to claim a tax credit for donating spent grain byproducts for agricultural use. The credit is limited to the lesser of $30,000 or the total excise taxes paid by the taxpayer. The byproducts must be donated for use in composting or as animal feed, and the recipient must be located within 100 miles of the brewery. The tax credit takes effect July 1, 2027.
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