TX SB1554

Creates an alcoholic beverage tax credit for distilleries and breweries that donate spent grain byproducts for agricultural use, including composting or animal feed

Sets the tax credit at $0.08 per pound (dry weight) of spent grain byproduct donated to locations within 100 miles of where the beverage was produced

Caps the maximum annual credit at $30,000 per eligible taxpayer or the total amount of alcoholic beverage taxes paid during the fiscal year, whichever is less

Requires taxpayers to obtain a certificate of eligibility from the Texas Alcoholic Beverage Commission before applying to the comptroller for the credit

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