Pennsylvania HB2234: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in malt beverage tax, further providing for limited tax credits and providing for spent grain donation tax credit.

What the bill says

An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," providing for spent grain donation tax credit.

From the introduced text, February 20, 2026:

An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," providing for spent grain donation tax credit. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. The act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended by adding an article to read: ARTICLE XX-A SPENT GRAIN DONATION TAX CREDIT Section 2001-A. Scope of article. This article relates to a tax credit for the donation of spent grain byproduct by qualified taxpayers to eligible agricultural operations. Section 2002-A. Definitions. The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Department." The Department of Revenue of the Commonwealth. "Eligible agricultural operation." An agricultural operation located no more than 100 miles from an eligible facility that engages in normal agricultural operation. "Eligible facility." A facility within this Commonwealth at which malt or brewed beverages are brewed or manufactured by a qualified taxpayer …

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