Taxes, Exemption and Credits - As introduced, authorizes an excise tax credit for brewers that donate spent grain byproducts for agricultural use. - Amends TCA Title 43; Title 57 and Title 67.

HB 1901 creates a tax credit for Tennessee brewers who donate spent grain (a byproduct of beer production) to agricultural uses like animal feed or composting. Eligible brewers can claim an 8-cent credit per pound of donated spent grain, capped at $30,000 annually or their total excise taxes paid. The credit applies against excise tax liabilities under Title 67 and requires donations to recipients within 100 miles in Tennessee. This directly affects craft and commercial brewers who donate spent grain, reducing their tax burden for supporting agricultural operations. The bill takes effect July 1, 2027.