H.R. 9407 — SPIRIT Act

This section reduces the distilled spirits excise tax by $2.35 per proof gallon for eligible distillers that produce no more than 100,000 proof gallons annually and derive at least 90 percent of production from domestically harvested materials, effective for spirits produced after December 31, 2025. It imposes recapture of the reduction on any taxpayer later determined ineligible.