Wineries in the state can get a tax credit for part of the cost for new or upgraded equipment. A new law passed in this year's General Assembly session provides a corporate income tax credit for farm wineries. The tax credit, which is available starting in the current tax year, allows farm wineries and vineyards to get credit for up to 25 percent of the cost of certain equipment and materials--everything from barrels to fertilizer. The credit is capped at $250,000 a year.