SPIRIT Act

This bill would lower the federal excise tax on distilled spirits made in the United States by $2.35 per proof gallon for certain small distillers. To qualify, a distiller must have produced no more than 100,000 proof gallons in both the current and prior tax year, and at least 90 percent of its production in the year must come from materials harvested in the United States. Related businesses treated as a single employer would be counted together. A distiller could certify that it qualifies during the year, but if it turns out not to qualify, it would owe a tax equal to the reduction it received. The change would apply to spirits produced after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Jeff Hurd Republican sponsor
• 3 cosponsors