Bill Text: TX HB3336 | 2025-2026 | 89th Legislature | Comm Sub
Bill Title: Relating to an alcoholic beverage tax credit for certain liquor or malt beverage byproducts donated for agricultural use in this state.
Sponsorship: Bipartisan Bill
Status: (Engrossed - Dead) 2025-05-28 - Placed on intent calendar [HB3336 Detail]
Download: Texas-2025-HB3336-Comm_Sub.html
| 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.) | ||
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| 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. | ||
| * * * * * | ||
