An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in malt beverage tax, further providing for limited tax credits and providing for spent grain donation tax credit.

PRIOR PRINTER'S NO. 2927 PRINTER'S NO. 3583
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2234
Session of
2026
INTRODUCED BY BIZZARRO, FREEMAN, HILL-EVANS, T. DAVIS, MADDEN,
GOUGHNOUR, McNEILL, PROBST, SANCHEZ, RIVERA, KENYATTA,
PASHINSKI, HOHENSTEIN, MAYES, CONKLIN, INGLIS, CEPEDA-
FREYTIZ, PARKER, MALAGARI, BOYD AND SAPPEY, FEBRUARY 20, 2026
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, JUNE 10, 2026
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," providing for spent grain donation tax credit. IN
MALT BEVERAGE TAX, FURTHER PROVIDING FOR LIMITED TAX CREDITS
AND PROVIDING FOR SPENT GRAIN DONATION TAX CREDIT.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XX-A
SPENT GRAIN DONATION TAX CREDIT
Section 2001-A. Scope of article.
This article relates to a tax credit for the donation of
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spent grain byproduct by qualified taxpayers to eligible
agricultural operations.
Section 2002-A. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Eligible agricultural operation." An agricultural operation
located no more than 100 miles from an eligible facility that
engages in normal agricultural operation.
"Eligible facility." A facility within this Commonwealth at
which malt or brewed beverages are brewed or manufactured by a
qualified taxpayer and that produces spent grain byproduct as a
result of the brewing or manufacturing process.
"Malt or brewed beverages." Alcoholic beverages, including
beer, lager beer, ale, porter or similar fermented malt liquor,
containing 0.5% or more of alcohol, by whatever name the liquors
may be called.
"Normal agricultural operation." As defined in section 2 of
the act of June 10, 1982 (P.L.454, No.133), referred to as the
Right-to-Farm Law.
"Qualified tax liability." The liability for taxes imposed
under Article XX.
"Qualified taxpayer." A person engaged in the brewing or
manufacturing of malt or brewed beverages for sale and subject
to tax under Article XX.
"Spent grain byproduct." Material remaining from grain used
to produce malt or brewed beverages.
"Tax credit." The spent grain donation tax credit provided
for under this article.
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Section 2003-A. Application and approval of tax credit.
(a) Application.--
(1) A qualified taxpayer may apply to the department for
a tax credit against the tax imposed under Article XX. The
application shall be on a form created by the department.
(2) The application must be submitted to the department
by February 1 of each year for the tax credit claimed for
spent grain byproduct donated to an eligible agricultural
operation during the prior calendar year.
(b) Amount.--A qualified taxpayer shall receive a tax credit
equal to 16¢ multiplied by the number of pounds dry weight of
spent grain byproduct donated by the taxpayer during the taxable
year to an eligible agricultural operation for agricultural use,
not to exceed the lesser of:
(1) $30,000; or
(2) the total amount of the qualified taxpayer's
qualified tax liability for the taxable year in which the
donation was made.
(c) Review and approval.--
(1) The department shall review and approve applications
meeting the requirements of this article by March 20 of each
year.
(2) The department may require information necessary to
document that a facility qualifies as an eligible facility
and the amount of spent grain byproduct donated to an
eligible agricultural operation.
(3) In the review of applications for tax credits, the
department shall consult with the Liquor Control Board with
respect to whether a facility qualifies as an eligible
facility and to review the eligible facility's calculation of
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the amount of spent grain byproduct donated.
(4) Prior to approving an application, the applicant
must have:
(i) Filed all required State tax reports and returns
for all applicable taxable years.
(ii) Paid any balance of State tax due as determined
by assessment or determination by the department and not
under timely appeal.
(5) Upon approval, the department shall issue to the
applicant a certificate stating the amount of tax credit
granted for donation of spent grain byproduct in the prior
calendar year.
Section 2004-A. Claim of tax credit.
(a) Claim.--A qualified taxpayer may claim a tax credit
against the qualified tax liability of the qualified taxpayer.
(b) Use of credit.--A tax credit may be claimed against a
qualified tax liability for a taxable year that begins in the
same calendar year that the spent grain byproduct was donated to
an eligible agricultural operation.
Section 2005-A. Carryover and carryback.
(a) Carryover.--
(1) If a qualified taxpayer does not use all or any
portion of a tax credit for the taxable year in which the tax
credit is first approved, the excess may be carried over to
succeeding taxable years and used as a credit against the
qualified tax liability of the qualified taxpayer for those
taxable years.
(2) Each time the tax credit is carried over to a
succeeding taxable year, the tax credit shall be reduced by
the amount that was used as a credit during the immediately
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preceding taxable year.
(3) The tax credit may be carried over and applied to
succeeding taxable years for no more than seven taxable years
following the first taxable year for which the taxpayer was
entitled to claim the tax credit.
(b) No carryback or refund.--A qualified taxpayer is not
entitled to carry back or obtain a refund of all or any portion
of an unused tax credit granted to the qualified taxpayer under
this article.
Section 2006-A. Administration.
(a) Audits and assessments.--The department shall have the
following powers:
(1) To audit a qualified taxpayer claiming a tax credit
to ascertain the validity of the amount claimed.
(2) To issue an assessment against a qualified taxpayer
for an improperly issued tax credit. The procedures,
collection, enforcement and appeals of any assessment made
under this section shall be governed by Article IV.
(b) Guidelines.--The department shall develop written
guidelines for the implementation of this article.
Section 2007-A. Annual report to General Assembly.
By October 1, 2027, and October 1 of each year thereafter,
the department shall submit a report on the tax credit to the
chairperson and minority chairperson of the Appropriations
Committee of the Senate, the chairperson and minority
chairperson of the Appropriations Committee of the House of
Representatives, the chairperson and minority chairperson of the
Finance Committee of the Senate and the chairperson and minority
chairperson of the Finance Committee of the House of
Representatives. The report shall include:
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(1) The names of the qualified taxpayers utilizing the
tax credit as of the date of the report and the amount of tax
credits approved for, utilized by or sold or assigned by a
qualified taxpayer.
(2) Data concerning the benefits provided to the
Commonwealth in terms of the quantity of spent grain
byproduct donated to eligible agricultural operations.
Section 2008-A. Applicability.
The tax credit shall apply to taxable years beginning after
December 31, 2025.
SECTION 1. SECTION 2010(B) AND (E) OF THE ACT OF MARCH 4,
1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, ARE
AMENDED AND THE SECTION IS AMENDED BY ADDING SUBSECTIONS TO
READ:
SECTION 2010. LIMITED TAX CREDITS.--* * *
(B) AS USED IN THIS SECTION:
"AMOUNTS PAID." THE PHRASE MEANS (I) AMOUNTS ACTUALLY PAID,
OR (II) AT THE TAXPAYER'S ELECTION, AMOUNTS PROMISED TO BE PAID
UNDER FIRM PURCHASE CONTRACTS ACTUALLY EXECUTED DURING ANY
CALENDAR YEAR FALLING WITHIN THE EFFECTIVE PERIOD OF THIS
SECTION: PROVIDED, HOWEVER, THAT THERE SHALL BE NO DUPLICATION
OF "AMOUNTS PAID" UNDER THIS DEFINITION.
"EFFECTIVE PERIOD." THE PERIOD FROM JANUARY 1, 1974, TO
DECEMBER 31, 2008, AND THE PERIOD AFTER JUNE 30, 2017,
INCLUSIVE.
"PURCHASER." A PERSON WHO PURCHASES A TAX CREDIT FROM A
TAXPAYER.
"QUALIFYING CAPITAL EXPENDITURES." AMOUNTS PAID BY A
TAXPAYER DURING THE EFFECTIVE PERIOD OF THIS SECTION FOR THE
PURCHASE OF ITEMS OF PLANT, MACHINERY OR EQUIPMENT FOR USE BY
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THE TAXPAYER WITHIN THIS COMMONWEALTH IN THE MANUFACTURE AND
SALE OF MALT OR BREWED BEVERAGES: PROVIDED, HOWEVER, THAT THE
TOTAL AMOUNT OF QUALIFYING CAPITAL EXPENDITURES MADE BY A
TAXPAYER WITHIN A SINGLE CALENDAR YEAR SHALL NOT EXCEED TWO
HUNDRED THOUSAND DOLLARS ($200,000).
"SECRETARY." THE SECRETARY OF REVENUE OF THE COMMONWEALTH OF
PENNSYLVANIA WHERE NOT OTHERWISE QUALIFIED.
"TAXPAYER." A MANUFACTURER OF MALT OR BREWED BEVERAGES
CLAIMING A TAX CREDIT OR CREDITS UNDER THIS SECTION.
* * *
(E) UPON RECEIPT FROM A TAXPAYER OF A CERTIFICATE FROM THE
SECRETARY ISSUED UNDER SUBSECTION (C), THE SECRETARY OF REVENUE
SHALL GRANT A TAX CREDIT OR CREDITS IN THE AMOUNT CERTIFIED
AGAINST ANY TAX DUE UNDER THIS ARTICLE IN THE CALENDAR YEAR IN
WHICH THE EXPENDITURES WERE INCURRED OR AGAINST ANY TAX BECOMING
DUE FROM THE TAXPAYER UNDER THIS ARTICLE IN THE FOLLOWING
[THREE] FIVE CALENDAR YEARS. NO CREDIT SHALL BE ALLOWED AGAINST
ANY TAX DUE FOR ANY TAXABLE PERIOD ENDING AFTER DECEMBER 31,
2008, AND BEGINNING BEFORE JULY 1, 2017.
* * *
(H) (1) A TAXPAYER, UPON APPLICATION TO AND APPROVAL BY THE
DEPARTMENT, MAY SELL OR ASSIGN, IN WHOLE OR IN PART, A TAX
CREDIT GRANTED UNDER THIS SECTION. A TAX CREDIT MAY ONLY BE SOLD
OR ASSIGNED TO A TAXPAYER UNDER THIS ARTICLE.
(2) THE DEPARTMENT MAY ISSUE GUIDELINES FOR THE APPROVAL OF
APPLICATIONS UNDER THIS SUBSECTION.
(3) BEFORE APPROVAL, THE DEPARTMENT MUST VERIFY THAT THE
TAXPAYER HAS FILED ALL REQUIRED STATE TAX REPORTS AND RETURNS
FOR ALL APPLICABLE TAX YEARS AND PAID ANY OUTSTANDING BALANCES
AS DETERMINED THROUGH SETTLEMENT, ASSESSMENT OR DETERMINATION.
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(4) THE DEPARTMENT SHALL SETTLE, ASSESS OR DETERMINE THE
TAXPAYER'S TAX LIABILITY WITHIN NINETY DAYS OF RECEIVING ALL
REQUIRED FINAL RETURNS OR REPORTS IN ACCORDANCE WITH SECTION
806.1(A)(5) OF THE ACT OF APRIL 9, 1929 (P.L.343, NO.176), KNOWN
AS "THE FISCAL CODE."
(I) (1) THE PURCHASER OF ALL OR PART OF A TAX CREDIT SHALL
IMMEDIATELY CLAIM THE CREDIT IN THE TAXABLE YEAR IN WHICH THE
PURCHASE OR ASSIGNMENT OCCURS.
(2) THE TAX CREDIT MAY ONLY BE APPLIED TO THE PURCHASER'S
TAX LIABILITY UNDER THIS ARTICLE AND MAY NOT EXCEED FIFTY PER
CENT OF THE PURCHASER'S TAX LIABILITY FOR THAT TAXABLE YEAR.
(3) A PURCHASER WHO IS ALSO A TAXPAYER MAY CLAIM THE
PURCHASED TAX CREDIT IN ADDITION TO THE TOTAL AMOUNT OF
QUALIFYING CAPITAL EXPENDITURE THE PURCHASER CLAIMS SUBJECT TO
THE PROVISIONS OF THIS SECTION.
(4) THE PURCHASER MAY NOT CARRY FORWARD, CARRY BACK OR
OBTAIN A REFUND OF THE TAX CREDIT.
(5) THE PURCHASER MAY NOT SELL OR ASSIGN A PURCHASED TAX
CREDIT.
(6) THE PURCHASER SHALL NOTIFY THE DEPARTMENT OF THE SELLER
OR ASSIGNOR OF THE TAX CREDIT IN A MANNER PRESCRIBED BY THE
DEPARTMENT.
SECTION 2. THE ACT IS AMENDED BY ADDING A SECTION TO READ:
SECTION 2010.1. SPENT GRAIN DONATION TAX CREDIT.--(A) (1)
A QUALIFIED TAXPAYER MAY APPLY TO THE DEPARTMENT FOR A TAX
CREDIT AGAINST THE TAX IMPOSED UNDER THIS ARTICLE. THE
APPLICATION SHALL BE ON A FORM CREATED BY THE DEPARTMENT.
(2) THE APPLICATION MUST BE SUBMITTED TO THE DEPARTMENT BY
APRIL 1 OF EACH YEAR FOR THE TAX CREDIT CLAIMED FOR SPENT GRAIN
BYPRODUCT DONATED TO AN ELIGIBLE AGRICULTURAL OPERATION DURING
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THE PRIOR CALENDAR YEAR.
(3) A QUALIFIED TAXPAYER SHALL RECEIVE A TAX CREDIT EQUAL TO
SIXTEEN CENTS (16¢) MULTIPLIED BY THE NUMBER OF POUNDS DRY
WEIGHT OF SPENT GRAIN BYPRODUCT DONATED BY THE TAXPAYER DURING
THE TAXABLE YEAR TO AN ELIGIBLE AGRICULTURAL OPERATION FOR
AGRICULTURAL USE, NOT TO EXCEED THE LESSER OF:
(I) THIRTY THOUSAND DOLLARS ($30,000); OR
(II) THE TOTAL AMOUNT OF THE QUALIFIED TAXPAYER'S QUALIFIED
TAX LIABILITY FOR THE TAXABLE YEAR IN WHICH THE DONATION WAS
MADE.
(4) THE DEPARTMENT SHALL REVIEW AND APPROVE APPLICATIONS
MEETING THE REQUIREMENTS OF THIS SECTION BY JULY 1 OF EACH YEAR.
(5) THE DEPARTMENT MAY REQUIRE INFORMATION NECESSARY TO
DOCUMENT THAT A FACILITY QUALIFIES AS AN ELIGIBLE FACILITY AND
THE AMOUNT OF SPENT GRAIN BYPRODUCT DONATED TO AN ELIGIBLE
AGRICULTURAL OPERATION.
(6) PRIOR TO APPROVING AN APPLICATION, THE APPLICANT MUST
HAVE:
(I) FILED ALL REQUIRED STATE TAX REPORTS AND RETURNS FOR ALL
APPLICABLE TAXABLE YEARS.
(II) PAID ANY BALANCE OF STATE TAX DUE AS DETERMINED BY
ASSESSMENT OR DETERMINATION BY THE DEPARTMENT AND NOT UNDER
TIMELY APPEAL.
(7) UPON APPROVAL, THE DEPARTMENT SHALL ISSUE TO THE
APPLICANT A CERTIFICATE STATING THE AMOUNT OF TAX CREDIT GRANTED
FOR DONATION OF SPENT GRAIN BYPRODUCT IN THE PRIOR CALENDAR
YEAR.
(8) THE TOTAL AMOUNT OF TAX CREDITS GRANTED UNDER THIS
SECTION SHALL NOT EXCEED FIVE MILLION DOLLARS ($5,000,000) IN
ANY FISCAL YEAR.
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(B) (1) A QUALIFIED TAXPAYER MAY CLAIM A TAX CREDIT AGAINST
THE QUALIFIED TAX LIABILITY OF THE QUALIFIED TAXPAYER.
(2) A TAX CREDIT MAY BE CLAIMED AGAINST A QUALIFIED TAX
LIABILITY FOR A TAXABLE YEAR THAT BEGINS IN THE SAME CALENDAR
YEAR THAT THE SPENT GRAIN BYPRODUCT WAS DONATED TO AN ELIGIBLE
AGRICULTURAL OPERATION.
(C) (1) IF A QUALIFIED TAXPAYER DOES NOT USE ALL OR ANY
PORTION OF A TAX CREDIT FOR THE TAXABLE YEAR IN WHICH THE TAX
CREDIT IS FIRST APPROVED, THE EXCESS MAY BE CARRIED OVER TO
SUCCEEDING TAXABLE YEARS AND USED AS A CREDIT AGAINST THE
QUALIFIED TAX LIABILITY OF THE QUALIFIED TAXPAYER FOR THOSE
TAXABLE YEARS.
(2) EACH TIME THE TAX CREDIT IS CARRIED OVER TO A SUCCEEDING
TAXABLE YEAR, THE TAX CREDIT SHALL BE REDUCED BY THE AMOUNT THAT
WAS USED AS A CREDIT DURING THE IMMEDIATELY PRECEDING TAXABLE
YEAR.
(3) THE TAX CREDIT MAY BE CARRIED OVER AND APPLIED TO
SUCCEEDING TAXABLE YEARS FOR NO MORE THAN FIVE TAXABLE YEARS
FOLLOWING THE FIRST TAXABLE YEAR FOR WHICH THE TAXPAYER WAS
ENTITLED TO CLAIM THE TAX CREDIT.
(4) A QUALIFIED TAXPAYER IS NOT ENTITLED TO CARRY BACK OR
OBTAIN A REFUND OF ALL OR ANY PORTION OF AN UNUSED TAX CREDIT
GRANTED TO THE QUALIFIED TAXPAYER UNDER THIS SECTION.
(D) (1) THE DEPARTMENT SHALL HAVE THE FOLLOWING POWERS:
(I) TO AUDIT A QUALIFIED TAXPAYER CLAIMING A TAX CREDIT TO
ASCERTAIN THE VALIDITY OF THE AMOUNT CLAIMED.
(II) TO ISSUE AN ASSESSMENT AGAINST A QUALIFIED TAXPAYER FOR
AN IMPROPERLY ISSUED TAX CREDIT. THE PROCEDURES, COLLECTION,
ENFORCEMENT AND APPEALS OF ANY ASSESSMENT MADE UNDER THIS
SECTION SHALL BE GOVERNED BY ARTICLE IV.
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(2) THE DEPARTMENT SHALL DEVELOP WRITTEN GUIDELINES FOR THE
IMPLEMENTATION OF THIS SECTION.
(E) BY OCTOBER 1, 2027, AND OCTOBER 1 OF EACH YEAR
THEREAFTER, THE DEPARTMENT SHALL SUBMIT A REPORT ON THE TAX
CREDIT TO THE CHAIRPERSON AND MINORITY CHAIRPERSON OF THE
APPROPRIATIONS COMMITTEE OF THE SENATE, THE CHAIRPERSON AND
MINORITY CHAIRPERSON OF THE APPROPRIATIONS COMMITTEE OF THE
HOUSE OF REPRESENTATIVES, THE CHAIRPERSON AND MINORITY
CHAIRPERSON OF THE FINANCE COMMITTEE OF THE SENATE AND THE
CHAIRPERSON AND MINORITY CHAIRPERSON OF THE FINANCE COMMITTEE OF
THE HOUSE OF REPRESENTATIVES. THE REPORT SHALL INCLUDE:
(1) THE NAMES OF THE QUALIFIED TAXPAYERS UTILIZING THE TAX
CREDIT AS OF THE DATE OF THE REPORT AND THE AMOUNT OF TAX
CREDITS APPROVED FOR, UTILIZED BY OR ASSIGNED BY A QUALIFIED
TAXPAYER.
(2) DATA CONCERNING THE BENEFITS PROVIDED TO THE
COMMONWEALTH IN TERMS OF THE QUANTITY OF SPENT GRAIN BYPRODUCT
DONATED TO ELIGIBLE AGRICULTURAL OPERATIONS.
(F) THE TAX CREDIT SHALL APPLY TO TAXABLE YEARS BEGINNING
AFTER DECEMBER 31, 2025.
(G) AS USED IN THIS SECTION, THE FOLLOWING WORDS AND PHRASES
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SUBSECTION UNLESS
THE CONTEXT CLEARLY INDICATES OTHERWISE:
"ELIGIBLE AGRICULTURAL OPERATION." AN AGRICULTURAL OPERATION
LOCATED NO MORE THAN ONE HUNDRED MILES FROM AN ELIGIBLE FACILITY
THAT ENGAGES IN NORMAL AGRICULTURAL OPERATION.
"ELIGIBLE FACILITY." A FACILITY WITHIN THIS COMMONWEALTH AT
WHICH MALT OR BREWED BEVERAGES ARE BREWED OR MANUFACTURED BY A
QUALIFIED TAXPAYER AND THAT PRODUCES SPENT GRAIN BYPRODUCT AS A
RESULT OF THE BREWING OR MANUFACTURING PROCESS.
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"NORMAL AGRICULTURAL OPERATION." AS DEFINED IN SECTION 2 OF
THE ACT OF JUNE 10, 1982 (P.L.454, NO.133), REFERRED TO AS THE
RIGHT-TO-FARM LAW.
"QUALIFIED TAX LIABILITY." THE LIABILITY FOR TAXES IMPOSED
UNDER THIS ARTICLE.
"QUALIFIED TAXPAYER." A MANUFACTURER OF MALT OR BREWED
BEVERAGES SUBJECT TO TAX UNDER THIS ARTICLE AND CLAIMING A TAX
CREDIT OR CREDITS UNDER THIS SECTION.
"SPENT GRAIN BYPRODUCT." MATERIAL REMAINING FROM GRAIN USED
TO PRODUCE MALT OR BREWED BEVERAGES.
"TAX CREDIT." THE SPENT GRAIN DONATION TAX CREDIT UNDER THIS
SECTION.
Section 2 3. This act shall take effect in 60 days.
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