Freedom to Home Distill Act

This bill would change federal tax law so that distilled spirits made at a home distillery are not subject to the federal excise tax on spirits. A home distillery must be located in or connected to the owner's home and make spirits only for personal or family use, up to 10 proof gallons per year for a one-adult household or 20 proof gallons for households with two or more adults, with none sold. Home distillers would be exempt from still registration, notice requirements, and the criminal penalty for distilling in a dwelling. Stills sold for home distilling would need a pressure release valve, a vacuum relief valve, and a capacity of no more than 50 gallons. The changes would apply to spirits produced and stills sold after December 31, 2026.

Full text and official record on Congress.gov

Sponsors

• Diana Harshbarger Republican sponsor
• 4 cosponsors