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SB 2339

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 Jessie Seal

Tennessee bill creates excise tax credit for breweries donating spent grain to farms, incentivizing waste reduction and agricultural resource sharing.

Placed on Senate Finance, Ways, and Means Committee calendar for 4/21/2026
#exemptionandcredits #taxes
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Bill Summary · SB 2339

Legislative bill overview

SB 2339 creates a new excise tax credit for breweries that donate spent grain byproducts to agricultural users. The credit would incentivize breweries to redirect brewing waste to farms rather than disposal, amending Tennessee's tax code across multiple titles to establish eligibility requirements and credit mechanisms.

Why is this important

Spent grain represents a significant byproduct of beer production that currently often goes to waste. This bill attempts to create economic incentives for waste reduction while supporting agricultural operations, potentially lowering disposal costs for breweries and providing affordable animal feed or soil amendments for farmers.

Potential points of contention

  • Fiscal impact unclear: The bill's revenue cost to the state is not specified, and there's uncertainty about how many breweries would qualify and what total tax credits could reach
  • Definition and verification concerns: The legislation doesn't clearly specify how "agricultural use" is defined, who qualifies as recipients, or how donations would be verified and tracked for tax purposes
  • Competitive fairness: Questions about whether this tax credit unfairly advantages breweries over other food/beverage producers with byproducts, or creates unequal treatment among breweries of different sizes

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

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