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HB0831 • 2026

Taxes, Privilege

AN ACT to amend Tennessee Code Annotated, Title 57, relative to the beer barrelage tax.

Agriculture Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Marsh, Walley
Last action
2025-04-09
Official status
Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025
Effective date
Not listed

Plain English Breakdown

The exact amount of money that will be reallocated is not specified in the official source material.

Beer Barrelage Tax Change

This bill changes how money from a tax on beer is used by moving three percent of this tax to the Department of Agriculture to support Tennessee's agricultural products in brewing and promote the state's brewing industry.

What This Bill Does

  • Changes the way money from a tax on beer barrels is spent.
  • Moves three percent of the beer barrelage tax revenue from the general fund to the Department of Agriculture.

Who It Names or Affects

  • The people who pay the beer barrelage tax.
  • Tennessee farmers who supply ingredients for beer.
  • Breweries in Tennessee that use local agricultural products.

Terms To Know

Beer Barrelage Tax
A tax on each barrel of beer sold or produced in Tennessee.
General Fund
The main account where the state keeps money to pay for different government services and programs.

Limits and Unknowns

  • It is not clear how much money will be moved from the general fund to the Department of Agriculture.
  • This bill only affects Tennessee's beer industry and its agricultural products.

Bill History

  1. 2025-04-17 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2025

  2. 2025-04-14 Tennessee General Assembly

    Placed on Senate Finance, Ways, and Means Committee calendar for 4/15/2025

  3. 2025-04-14 Tennessee General Assembly

    Rule #83(8) Suspended, to be heard in Senate Finance, Ways & Means Committee on 4/15/2025

  4. 2025-04-09 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 4/14/2025

  5. 2025-03-19 Tennessee General Assembly

    Sponsor(s) Added.

  6. 2025-03-11 Tennessee General Assembly

    Recommended for passage, refer to Senate Finance, Ways, and Means Committee

  7. 2025-03-04 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/11/2025

  8. 2025-03-04 Tennessee General Assembly

    Action deferred in Senate State and Local Government Committee to 3/11/2025

  9. 2025-02-26 Tennessee General Assembly

    Placed behind the budget

  10. 2025-02-25 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 3/4/2025

  11. 2025-02-19 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/26/2025

  12. 2025-02-19 Tennessee General Assembly

    Meeting Canceled

  13. 2025-02-12 Tennessee General Assembly

    Placed on s/c cal Finance, Ways, and Means Subcommittee for 2/19/2025

  14. 2025-02-12 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  15. 2025-02-10 Tennessee General Assembly

    Assigned to s/c Finance, Ways, and Means Subcommittee

  16. 2025-02-10 Tennessee General Assembly

    Introduced, Passed on First Consideration

  17. 2025-02-06 Tennessee General Assembly

    P2C, ref. to Finance, Ways, and Means Committee

  18. 2025-02-05 Tennessee General Assembly

    Intro., P1C.

  19. 2025-02-04 Tennessee General Assembly

    Filed for introduction

  20. 2025-02-04 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Abstract summarizes the bill.

Current Bill Text

Read the full stored bill text
SENATE BILL 788
By Walley

HOUSE BILL 831
By Marsh

HB0831
001012
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 57,
relative to the beer barrelage tax.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 57-5-205, is amended by adding the
following at the end of subdivision (2):
Of the allocation of the tax provided to the general fund of the state, three percent (3%)
of that amount must be provided to the department of agriculture for the purposes of
supporting growth in the utilization of agricultural products of this state in brewing and in
the promotion of the growth of the brewing industry in this state.
SECTION 2. This act takes effect July 1, 2025, the public welfare requiring it.