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.

SB 2339 creates a tax credit for Tennessee brewers who donate spent grain (a byproduct of beer production) to agricultural users within 100 miles in the state. Brewers with valid licenses can claim an 8-cent credit per pound of spent grain donated for agricultural use, such as animal feed or compost. The credit is capped at $30,000 annually or the brewer’s total excise tax liability for the year. This directly affects Tennessee beer manufacturers by incentivizing waste reduction and supporting local farms through tax savings.