TN SB2339

Creates an excise tax credit of 8 cents per pound (dry weight) for licensed beer manufacturers who donate spent grain byproducts for agricultural use, including composting or animal feed

Limits the annual tax credit to the lesser of $30,000 or the total excise taxes paid by the taxpayer during the fiscal year

Requires donated spent grain to go to recipients located within 100 miles of the brewery and within Tennessee

Department of Revenue administers the credit program, with authority to promulgate rules in consultation with the Department of Agriculture

Takes effect July 1, 2027, with immediate effect for rulemaking purposes upon becoming law