Brews to Barns Act of 2026

Tax credit for donated brewing grain

If enacted, brewers would be able to claim a nonrefundable credit against the federal beer excise tax. The credit would equal $0.08 for each dry-weight pound of grain ingredients used to make donated spent grain. Donations must be to an unrelated person for local agricultural use within 100 miles of the brewery. Local uses would include composting, soil amendment, mushroom cultivation, and animal feed. The credit could not exceed the brewer's section 5051 tax for the period. Total credits would be capped at $35,000 per calendar year. Brewers would need to keep dry-weight records, receipts, and recipient certifications as required by the Secretary. The rules would apply to beer removed after December 31, 2026.