TX HB3336

Creates a new tax credit against alcoholic beverage taxes for eligible taxpayers who donate spent grain byproducts from liquor or malt beverage production for agricultural use, including composting or animal feed

Sets the credit amount at $0.08 per pound (dry weight) of spent grain byproduct donated, with a maximum annual credit of $30,000 or the total alcoholic beverage taxes paid, whichever is less

Requires donated byproducts to be delivered to a location within 100 miles of where the spent grain was used in production

Eligible taxpayers include holders of distiller's permits, brewpub licenses, manufacturer's licenses, and those paying taxes on first sale of imported liquor or malt beverages

Takes effect September 1, 2025, applying only to donations and taxes due on or after that date