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.

Summary

This bill creates a new tax credit for Pennsylvania breweries that donate their spent grain, a byproduct of the brewing process, rather than throwing it away. It also updates existing tax credits related to the state's malt beverage tax. This matters because it encourages breweries to donate spent grain—often used as animal feed—reducing waste while providing financial relief to brewers.

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