H.B. No. 3336 introduces a new tax credit for eligible taxpayers who donate certain byproducts from liquor or malt beverage production for agricultural use. The bill adds Chapter 207 to the Alcoholic Beverage Code, defining "eligible taxpayer" as those who pay taxes under the title and hold specific permits or licenses, or those who pay taxes on imported liquor or malt beverages. It also defines "spent grain byproduct" as the leftover material from grain used in production. Eligible taxpayers can receive a credit based on the weight of spent grain donated for agricultural purposes, with a maximum credit limit of $30,000 or the total taxes paid, whichever is lesser.

The application process for the credit is outlined, requiring taxpayers to apply in a manner prescribed by the commission, which may request necessary information to verify eligibility and determine the credit amount. The bill specifies that the credit applies only to donations made after the effective date of the Act, which is set for September 1, 2025. This legislation aims to encourage the donation of byproducts for agricultural use, thereby promoting sustainability within the industry.

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