SPIRIT Act establishes a tax credit for small distillers using domestically harvested materials.

The SPIRIT Act amends the Internal Revenue Code to create a small distiller domestic sourcing credit. This credit reduces the tax on distilled spirits by $2.35 per proof gallon for eligible distillers. To qualify, distillers must produce no more than 100,000 proof gallons annually and source at least 90% of their materials domestically. The credit applies to spirits produced after December 31, 2025.

SPIRIT Act establishes a tax credit for small distillers using domestically harvested materials.

The SPIRIT Act amends the Internal Revenue Code to create a small distiller domestic sourcing credit. This credit reduces the tax on distilled spirits by $2.35 per proof gallon for eligible distillers. To qualify, distillers must produce no more than 100,000 proof gallons annually and source at least 90% of their materials domestically. The credit applies to spirits produced after December 31, 2025.