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

HB 3336 creates a tax credit for Texas breweries and distilleries that donate spent grain (a byproduct of brewing liquor or malt beverages) for agricultural use. Eligible taxpayers can claim a credit of $0.08 per pound of dry weight donated for purposes like animal feed or composting, within 100 miles of where the grain was used. The credit is capped at $30,000 per year or the total taxes paid under the Alcoholic Beverage Code, whichever is lower. This applies only to donations made on or after the bill's effective date for taxes due after that date.