HB3336 - Relating to an alcoholic beverage tax credit for certain liquor or malt beverage byproducts donated for agricultural use in this state.

      By: Buckley, et al. (Senate Sponsor - Middleton) H.B. No. 3336          (In the Senate - Received from the House April 30, 2025;   May 1, 2025, read first time and referred to Committee on State   Affairs; May 26, 2025, reported favorably by the following vote:     Yeas 10, Nays 0; May 26, 2025, sent to printer.) Click here to see the committee vote     A BILL TO BE ENTITLED   AN ACT     relating to an alcoholic beverage tax credit for certain liquor or   malt beverage byproducts donated for agricultural use in this   state.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Title 5, Alcoholic Beverage Code, is amended by   adding Chapter 207 to read as follows:   CHAPTER 207.   TAX CREDIT FOR DONATION OF CERTAIN BYPRODUCTS FOR   AGRICULTURAL USE           Sec. 207.01.  DEFINITIONS. In this chapter:                 (1)  "Eligible taxpayer" means a person that:                         (A)  pays a tax under this title and holds:                             (i)  a permit under Chapter 14 or 37; or                             (ii)     a license under Chapter 62, 63, or 74;   or                         (B)     pays a tax under this title on the first sale   of liquor or a malt beverage that is imported into this state.                 (2)     "Spent grain byproduct" means the byproduct   material remaining from grain used to produce liquor or malt   beverages.           Sec.   207.02.     ELIGIBILITY FOR CREDIT. An eligible taxpayer   is entitled to a credit in the amount and under the conditions   provided by this chapter against taxes paid under this title.             Sec.   207.03.     AMOUNT OF CREDIT; LIMITATION.   (a)   Subject to   Subsection (b), the amount of an eligible taxpayer's credit for a   state fiscal year is equal to the product of:                 (1)  $0.08; and                 (2)     the number of pounds dry weight of spent grain   byproduct donated by the taxpayer during the state fiscal year:                       (A)     for agricultural use, including for use in   composting or as animal feed; and                       (B)     to a location in this state that is not more   than 100 miles from the location where the spent grain byproduct was   used to produce liquor or a malt beverage.           (b)     An eligible taxpayer may not claim in a state fiscal   year a credit under this chapter that exceeds the lesser of:                 (1)  $30,000; or                 (2)     the total amount of taxes paid by the taxpayer   under this title during the state fiscal year.           Sec.   207.04.     APPLICATION FOR CREDIT. (a) A taxpayer must   apply for a credit under this chapter in the manner prescribed by   the commission.             (b)     The commission may request from a taxpayer information   reasonably necessary to determine:                 (1)  whether the taxpayer is an eligible taxpayer; and                   (2)     if the taxpayer is an eligible taxpayer, the   amount of the credit.           (c)     The commission may adopt rules and procedures necessary   to implement and administer this section.          SECTION 2.  A taxpayer may apply for a credit under Chapter   207, Alcoholic Beverage Code, as added by this Act, only for a   donation made on or after the effective date of this Act.          SECTION 3.  Chapter 207, Alcoholic Beverage Code, as added   by this Act, applies only to a tax originally due under Title 5,   Alcoholic Beverage Code, on or after the effective date of this Act.          SECTION 4.  This Act takes effect September 1, 2025.     * * * * *