A Republican bill with 2 Democratic cosponsors · See all 3 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, known as the "SPIRIT Act," proposes to amend the Internal Revenue Code of 1986. It aims to establish a small distiller domestic sourcing credit. Under this proposal, an eligible distiller can reduce their tax on distilled spirits produced in the United States by $2.35 per proof gallon. To qualify, a taxpayer must produce no more than 100,000 proof gallons in the current and preceding taxable year. Additionally, at least 90 percent of their proof gallons must come from domestically harvested materials.
Yes· 3 of 7
- Scored +6
Does this cut taxes for small businesses?
The bill provides a $2.35 per proof gallon tax reduction for small distillers producing under 100,000 proof gallons.
- Scored +6
Does this make it easier to run a small business?
The bill directly supports small-scale distilleries through a specific tax credit.
- Scored +6
Would business owners be better off under this?
Small distillery owners benefit from a significant tax reduction on their production.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Reduction for Eligible Distillers: Eligible distillers would receive a reduction of $2.35 per proof gallon on the tax imposed on spirits produced in the United States (Section 2(a)).
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Support for Domestic Agriculture: The credit is tied to using materials that are domestically harvested, as at least 90 percent of proof gallons must be derived from such materials to qualify (Section 2(b)(1)(B)).
Potential Negative Impacts for People
- Tax Recapture Requirement: If a taxpayer is determined not to be an eligible distiller for a specific taxable year, they must pay a tax equal to the amount of the reduction previously determined for that year (Section 2(b)(c)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Does this make it easier to run a small business? — The bill directly supports small-scale distilleries through a specific tax credit. Does this cut taxes for small businesses? — The bill provides a $2.35 per proof gallon tax reduction for small distillers producing under 100,000 proof gallons. Is this likely to create jobs? — By incentivizing domestic sourcing and providing tax relief, the bill may encourage growth in the small distilling industry. Is this likely to grow the economy? — The tax credit encourages production and the use of domestic agricultural materials.
- Demographic And Interest Groups
- Would business owners be better off under this? — Small distillery owners benefit from a significant tax reduction on their production. Would farmers be better off under this? — The bill incentivizes the use of domestically harvested materials, which supports domestic agricultural producers. Would people in rural areas be better off under this? — Small-scale distilling and domestic agriculture are often significant components of rural economies.
- 10/26/2026
- 1 Cosponsor added.
- 9/3/2026
- 1 Cosponsor added.
- 6/23/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Jennifer KiggansRepublican · Virginia
Suhas SubramanyamDemocrat · Virginia
Jill TokudaDemocrat · Hawaii