Texas 2025 - 89th Regular

Texas House Bill HB3336 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	89R23089 RDS-F
2		-	By: Buckley, Harris, Troxclair, Hickland H.B. No. 3336
3		-	Substitute the following for H.B. No. 3336:
4		-	By: Gervin-Hawkins C.S.H.B. No. 3336
	1	+	89R12965 RDS-F
	2	+	By: Buckley H.B. No. 3336
5	3
6	4
7	5
8	6
9	7		A BILL TO BE ENTITLED
10	8		AN ACT
11	9		relating to an alcoholic beverage tax credit for certain liquor or
12	10		malt beverage byproducts donated for agricultural use in this
13	11		state.
14	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	13		SECTION 1. Title 5, Alcoholic Beverage Code, is amended by
16	14		adding Chapter 207 to read as follows:
17	15		CHAPTER 207. TAX CREDIT FOR DONATION OF CERTAIN BYPRODUCTS FOR
18	16		AGRICULTURAL USE
19	17		Sec. 207.01. DEFINITIONS. In this chapter:
20	18		(1) "Eligible taxpayer" means a person that:
21	19		(A) pays a tax under this title and holds:
22	20		(i) a permit under Chapter 14 or 37; or
23	21		(ii) a license under Chapter 62, 63, or 74;
24	22		or
25	23		(B) pays a tax under this title on the first sale
26	24		of liquor or a malt beverage that is imported into this state.
27	25		(2) "Spent grain byproduct" means the byproduct
28	26		material remaining from grain used to produce liquor or malt
29	27		beverages.
30	28		Sec. 207.02. ELIGIBILITY FOR CREDIT. An eligible taxpayer
31	29		is entitled to a credit in the amount and under the conditions
32	30		provided by this chapter against taxes paid under this title.
33	31		Sec. 207.03. AMOUNT OF CREDIT; LIMITATION. (a) Subject to
34	32		Subsection (b), the amount of an eligible taxpayer's credit for a
35	33		state fiscal year is equal to the product of:
36	34		(1) $0.08; and
37	35		(2) the number of pounds dry weight of spent grain
38	36		byproduct donated by the taxpayer during the state fiscal year:
39	37		(A) for agricultural use, including for use in
40	38		composting or as animal feed; and
41	39		(B) to a location in this state that is not more
42	40		than 100 miles from the location where the spent grain byproduct was
43	41		used to produce liquor or a malt beverage.
44	42		(b) An eligible taxpayer may not claim in a state fiscal
45	43		year a credit under this chapter that exceeds the lesser of:
46	44		(1) $30,000; or
47	45		(2) the total amount of taxes paid by the taxpayer
48	46		under this title during the state fiscal year.
49		-	Sec. 207.04. APPLICATION FOR CREDIT. (a) A taxpayer must
	47	+	Sec. 207.04. CERTIFICATE OF ELIGIBILITY. (a) Before a
	48	+	taxpayer may apply for a credit under this chapter, the taxpayer
	49	+	must request a certificate of eligibility from the commission.
	50	+	(b) On receipt of a request under Subsection (a), the
	51	+	commission shall:
	52	+	(1) determine whether the taxpayer is an eligible
	53	+	taxpayer; and
	54	+	(2) if the commission determines that the taxpayer is
	55	+	an eligible taxpayer:
	56	+	(A) determine the amount of the credit to which
	57	+	the taxpayer would be entitled under Section 207.03(a),
	58	+	notwithstanding the limitation prescribed by Subsection (b) of that
	59	+	section; and
	60	+	(B) issue the requested certificate of
	61	+	eligibility to the taxpayer, which must state the amount of the
	62	+	credit determined under Paragraph (A).
	63	+	(c) The commission may request from a taxpayer information
	64	+	reasonably necessary to make a determination under Subsection (b).
	65	+	(d) The commission may adopt rules and procedures necessary
	66	+	to implement and administer this section.
	67	+	Sec. 207.05. APPLICATION FOR CREDIT. (a) A taxpayer must
50	68		apply for a credit under this chapter in the manner prescribed by
51		-	the commission.
52		-	(b) The commission may request from a taxpayer information
53		-	reasonably necessary to determine:
54		-	(1) whether the taxpayer is an eligible taxpayer; and
55		-	(2) if the taxpayer is an eligible taxpayer, the
56		-	amount of the credit.
57		-	(c) The commission may adopt rules and procedures necessary
58		-	to implement and administer this section.
	69	+	the comptroller and include with the application a certificate of
	70	+	eligibility issued under Section 207.04.
	71	+	(b) The comptroller shall award a credit to a taxpayer who
	72	+	submits an application that complies with the provisions of this
	73	+	section in an amount equal to the amount stated on the certificate
	74	+	of eligibility included with the application, subject to the
	75	+	limitation prescribed by Section 207.03(b).
	76	+	(c) The comptroller may adopt rules and procedures
	77	+	necessary to implement and administer this section.
59	78		SECTION 2. A taxpayer may apply for a credit under Chapter
60	79		207, Alcoholic Beverage Code, as added by this Act, only for a
61	80		donation made on or after the effective date of this Act.
62	81		SECTION 3. Chapter 207, Alcoholic Beverage Code, as added
63	82		by this Act, applies only to a tax originally due under Title 5,
64	83		Alcoholic Beverage Code, on or after the effective date of this Act.
65	84		SECTION 4. This Act takes effect September 1, 2025.