New Jersey legislation · 2026-2027 Regular Session
New Jersey A5527: Alcoholic beverage tax credits, certain breweries-provide for certain donations
Status: Introduced, October 22, 2026
Provides alcoholic beverage tax credits to certain breweries for donations of spent grain byproduct to commercial farm for agricultural or horticultural use.
What the bill says
An Act concerning alcoholic beverage tax credits to breweries for certain donations and supplementing chapter 43 of Title 54 of the Revised Statutes.
From the introduced text, September 17, 2026:
An Act concerning alcoholic beverage tax credits to breweries for certain donations and supplementing chapter 43 of Title 54 of the Revised Statutes. Be It Enacted by the Senate and General Assembly of the State of New Jersey: 1. a. As used in this section: "Brewery" means the holder of a limited brewery license, restricted brewery license, or farm brewery license pursuant to R.S.33:1-10. "Commercial farm" means the same as that term is defined pursuant to section 3 of P.L.1983, c.31 (C.4:1C-3). "Director" means the Director of the Division of Taxation in the Department of the Treasury. "Spent grain byproduct" means the material remaining from grain used in the production of alcoholic beverages. "Tax year" means the aggregate of the reporting periods between January 1 and December 31 of each calendar year, for which the tax imposed pursuant to the "Alcoholic beverage tax law," R.S.54:41-1 et seq. is due. b. A taxpayer that is a brewery shall be allowed a credit against the tax imposed pursuant to the "Alcoholic beverage tax law," R.S.54:41-1 et seq., in an amount equal to $0.12 multiplied by the number of pounds, in dry weight, of spent grain byproduct that is donated, free of charge, by the taxpayer to a commercial farm for agricultural or horticultural use, provided that the total amount of tax credits …
Sponsors
- Heather Simmons (D, 3) · primary sponsor
- Andrea Katz (D, 8) · primary sponsor
- Alex Sauickie (R, 12)
Latest actions
- : REP 2RA
- : INT 1RA REF AAN
Votes
- Assembly Agriculture and Natural Resources Committee: Reported favorably (October 22, 2026): 6 yea, 0 nay, passed
Subjects: ALCOHOLIC BEVERAGES
Common questions
- What is A5527?
- A5527 is a bill in the New Jersey Legislature (2026-2027 Regular Session): Alcoholic beverage tax credits, certain breweries-provide for certain donations.
- What does A5527 do?
- In its own words: An Act concerning alcoholic beverage tax credits to breweries for certain donations and supplementing chapter 43 of Title 54 of the Revised Statutes.
- What is the status of A5527?
- Introduced as of October 22, 2026. Latest action: REP 2RA (October 22, 2026).
- Who sponsored A5527?
- Heather Simmons (D, 3), with 2 co-sponsors.
- Where is the official record for A5527?
- On the New Jersey Legislature website: https://www.njleg.state.nj.us/bill-search/2026/A5527
Source: official New Jersey record. Tracked by Delilah, AI for legislation across all 50 states and Congress.