Bill
HB 2234
The bill creates a PA personal/corporate tax credit to incentivize donations of spent grain by breweries and distilleries to charitable groups.
HB 2234 (Pennsylvania, 2025-2026) – Spent Grain Donation Tax Credit
Overview
- Purpose: Create a state tax credit to encourage the donation of spent grain from breweries, distilleries, and related facilities to charitable organizations or eligible receivers. The goal is to support food security, reduce waste, and promote charitable relief using byproducts of the brewing/distilling industry.
- Legislative status: Introduced February 20, 2026; referred to the House Finance Committee. No floor votes or enacted status available in the provided record.
Key Provisions (as drafted in summary materials)
- Tax Credit for Spent Grain Donations:
- Establishes a credit against Pennsylvania personal or corporate income tax (the specific tax type is not explicitly stated in the provided summary; typically such credits apply to corporate or personal income taxes under the Tax Reform Code).
- The credit is intended to incentivize entities that donate spent grain to qualifying charitable organizations or programs.
- Eligible Donors:
- Breweries, distilleries, and other facilities producing spent grain as a byproduct.
- The bill framework implies donors would donate spent grain (a byproduct of beer/wort production or related processes) rather than the finished product.
- Eligible Recipients:
- Charitable organizations or entities that distribute food or otherwise utilize donated spent grain for charitable purposes.
- Credit Amount and Cap (Details Not Provided in the Summary):
- The exact dollar value of the credit, applicability per donation, annual cap, and any stacking rules with other incentives are not specified in the available summary.
- Qualified Expenses and Documentation:
- Likely requires documentation to verify donation amounts, dates, and recipient eligibility, in line with typical tax credits for in-kind contributions. Specific record-keeping requirements are not included in the provided text.
- Interaction with Other Credits:
- The summary does not indicate whether the spent grain credit would be refundable, carryforward/receive-back provisions, or how it interacts with other state tax incentives.
Who is Affected
- Primary: Taxpayers who donate spent grain (breweries, distilleries, and similar producers).
- Secondary: Recipient organizations that receive spent grain donations for charitable distribution or use.
- Government: Pennsylvania Department of Revenue would administer and verify credits, including annual cap tracking, eligibility determinations, and compliance.
Procedural and Timeline Aspects
- Introduction date: February 20, 2026.
- Committee action: Referred to House Finance (Feb 20, 2026).
- Current status: No further actions, votes, or law enactment details provided in the available information.
Notes and Considerations
- The bill as described focuses on establishing a tax credit to promote donation of spent grain, aligning with waste reduction and charitable food assistance goals.
- Key economic specifics (credit rate, cap, carryover provisions, sunset date, and eligible expenditures) are not included in the provided summary and would be critical for evaluating fiscal impact and practical uptake.
- If you need, I can draft a more detailed impact analysis once the bill’s full text is available, including a line-by-line provision map and potential fiscal impact estimates.
Compiled from official sources — confirm details with the bill’s official record.
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