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PA HB2234
Bill
Status
Introduced
2/20/2026
Primary Sponsor
Ryan Bizzarro
Click for details
AI Summary
- Creates a tax credit of 16 cents per pound (dry weight) for breweries that donate spent grain byproduct to agricultural operations located within 100 miles of the brewing facility
- Caps the maximum credit at $30,000 per taxpayer annually or the taxpayer's total tax liability for that year, whichever is less
- Requires applications to be submitted by February 1 each year for donations made in the prior calendar year, with Department of Revenue approval by March 20
- Allows unused credits to be carried forward for up to seven taxable years but prohibits carrybacks or refunds
- Applies to taxable years beginning after December 31, 2025, with annual reporting to legislative finance and appropriations committees starting October 1, 2027
Legislative Description
Providing for spent grain donation tax credit.
Last Action
Referred to Finance
2/20/2026
Committee Referrals
Finance2/20/2026
Full Bill Text
No bill text available