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HB 1901

Taxes, Exemption and Credits - As introduced, authorizes an excise tax credit for brewers that donate spent grain byproducts for agricultural use. - Amends TCA Title 43; Title 57 and Title 67.

114th Regular Session (2025-2026) Introduced by Jay Reedy

Tennessee bill creates excise tax credit for breweries donating spent grain to agriculture, reducing brewery costs while diverting waste to farms.

Taken off notice for cal in s/c Finance, Ways, and Means Subcommittee of Finance, Ways, and Means Committee
#exemptionandcredits #taxes
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Bill Summary · HB 1901

Legislative bill overview

HB 1901 creates an excise tax credit for breweries in Tennessee that donate their spent grain byproducts for agricultural use. The bill amends state tax law and agricultural regulations to incentivize this waste-reduction practice by reducing the tax burden on participating brewers.

Why is this important

Spent grain from beer production represents a significant waste stream that has valuable agricultural applications as livestock feed or soil amendment. This tax incentive could simultaneously reduce brewery operating costs, divert waste from landfills, and support local farming operations—creating environmental and economic benefits across two industries.

Potential points of contention

  • Revenue impact: The fiscal cost of the tax credit to the state budget is unclear; critics may question whether the environmental benefit justifies reduced tax revenue
  • Definition and verification: The bill's success depends on clear definitions of qualifying byproducts and reliable verification that donations actually occur, raising compliance and administrative concerns
  • Equity considerations: The credit may primarily benefit larger breweries with established agricultural networks, potentially disadvantaging smaller operations unable to arrange donations

Compiled from official sources — confirm details with the bill’s official record.

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