Taxes, Privilege - As introduced, reallocates 3 percent of revenue derived from the beer barrelage tax that is provided to the general fund to the department of agriculture for the purposes of supporting growth in the utilization of Tennessee agricultural products in brewing and in the promotion of the growth of the Tennessee brewing industry. - Amends TCA Title 57.

SB 788 redirects 3% of Tennessee's beer barrelage tax revenue - previously allocated to the general fund - to the Department of Agriculture. This funding supports two specific goals: encouraging brewers to use Tennessee-grown agricultural products and promoting the growth of the state's brewing industry. The bill directly affects brewers (who pay the tax) and Tennessee farmers (whose products may be used in brewing). It becomes effective July 1, 2025, with the Department of Agriculture managing the funds for these purposes.