“To amend the Internal Revenue Code of 1986 to exempt home distillery establishments from taxation and other requirements, and for other purposes.”
No CRS summary available for this bill.
This section exempts distilled spirits produced at a home distillery establishment from the $13.50 per proof gallon excise tax under section 5001(a). It limits such production to 10 proof gallons per calendar year in a single-adult household or 20 proof gallons in a household with two or more adults, solely for personal or family use with no sales permitted. The section excludes these establishments from the definitions of distilled spirits plant and distiller, waives still registration and notice requirements, requires stills sold for home use to include a pressure release valve, vacuum relief valve, and capacity of no more than 50 gallons, and exempts qualifying production from related criminal penalties, effective for distilled spirits produced after December 31, 2026.