[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10157 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                               H. R. 10157

 To amend the Internal Revenue Code of 1986 to exempt home distillery 
  establishments from taxation and other requirements, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            August 27, 2026

  Mrs. Harshbarger (for herself, Mr. Moore of West Virginia, and Mr. 
  Burchett) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to exempt home distillery 
  establishments from taxation and other requirements, and for other 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Freedom to Home Distill Act''.

SEC. 2. EXEMPTION OF HOME DISTILLERY ESTABLISHMENTS FROM TAXATION AND 
              OTHER REQUIREMENTS.

    (a) Exemption From Tax.--Section 5001 of the Internal Revenue Code 
of 1986 is amended--
            (1) by redesignating subsection (d) as subsection (e), and
            (2) by inserting after subsection (c) the following new 
        subsection:
    ``(d) Exemption for Distilled Spirits Produced at Home Distillery 
Establishments.--Subject to regulations prescribed by the Secretary, 
the tax imposed by subsection (a) shall not apply to distilled spirits 
produced at a home distillery establishment.''.
    (b) Definition of Home Distillery Establishment; Clarification of 
Related Definitions.--
            (1) Definition of home distillery establishment.--Section 
        5002(a) of such Code is amended by adding at the end the 
        following new paragraph:
            ``(16) Home distillery establishment.--
                    ``(A) In general.--The term `home distillery 
                establishment' means an establishment that--
                            ``(i) is located in the dwelling house of 
                        the owner of such establishment, or in any 
                        shed, yard, or inclosure connected with such 
                        dwelling house, and
                            ``(ii) produces distilled spirits solely 
                        for personal or family use by the owner of such 
                        establishment.
                    ``(B) Personal or family use.--
                            ``(i) In general.--A home distillery 
                        establishment shall be treated as producing 
                        distilled spirits solely for personal or family 
                        use if--
                                    ``(I) such establishment produces 
                                no more than--
                                            ``(aa) in the case of a 
                                        household with only 1 adult, 10 
                                        proof gallons of distilled 
                                        spirits per calendar year, or
                                            ``(bb) in the case of a 
                                        household with 2 or more 
                                        adults, 20 proof gallons of 
                                        distilled spirits per calendar 
                                        year, and
                                    ``(II) no distilled spirits 
                                produced by such establishment are sold 
                                to any person, or transferred to any 
                                person for sale by such person.
                            ``(ii) Adult.--For purposes of this 
                        paragraph, the term `adult' means an individual 
                        who has attained 21 years of age, or the 
                        minimum age (if any) established by law 
                        applicable in the locality in which the 
                        household is situated at which distilled 
                        spirits may be sold to individuals, whichever 
                        is greater.''.
            (2) Clarification of related definitions.--
                    (A) Definition of distilled spirits plant.--Section 
                5002(a)(1) of such Code is amended by adding at the end 
                the following new sentence: ``Such term shall not 
                include any home distillery establishment.''.
                    (B) Definition of distiller.--Section 5002(a)(4) of 
                such Code is amended by adding at the end the following 
                new flush sentence:
        ``Such term shall not include any person who produces only 
        distilled spirits exempt from tax under section 5001(d).''.
    (c) Exemption From Notice Requirements Related to Stills.--Section 
5101(a) of such Code is amended by adding at the end the following new 
paragraph:
            ``(3) Exemption for stills used to produce distilled 
        spirits at home distillery establishments.--Any requirements 
        prescribed by the Secretary under paragraph (1) or (2) shall 
        not apply with respect to any still, boiler, or other vessel 
        manufactured or set up exclusively for the purpose of 
        distilling at a home distillery establishment.''.
    (d) Limitation on Sales of Stills for Home Distillery 
Establishments.--
            (1) In general.--Section 5101 of such Code, as amended by 
        subsection (c), is amended--
                    (A) by redesignating subsection (b) as subsection 
                (c), and
                    (B) by inserting after subsection (a) the following 
                new subsection:
    ``(b) Limitation on Sales of Stills for Home Distillery 
Establishments.--The Secretary shall, pursuant to regulations, require 
that no still, boiler, or other vessel may be sold or transferred to 
any person who intends to use such still, boiler, or vessel solely as 
part of a home distillery establishment, unless such still, boiler, or 
vessel has--
            ``(1) a pressure release valve,
            ``(2) a vacuum relief valve, and
            ``(3) a capacity of not greater than 50 gallons.''.
            (2) Conforming amendment.--The heading of section 5101 of 
        such Code is amended by striking ``set up of still'' and 
        inserting ``set up of still; limitation on certain sales of 
        stills''.
    (e) Exemption From Stills Registration Requirement.--Section 
5179(a) of such Code is amended by inserting ``stills or distilling 
apparatus set up in a home distillery establishment and'' after 
``except that''.
    (f) Nonapplication of Prohibition on Production or Use of 
Distilling Materials in Certain Locations.--Section 5222(a)(2)(C) of 
such Code is amended by striking ``section 5042 or 5053(e)'' and 
inserting ``section 5001(d), 5042, or 5053(e)''.
    (g) No Criminal Penalty for Distilling in Home Distillery 
Establishment.--Section 5601(a)(6) of such Code is amended by inserting 
``or in the case of a home distillery establishment'' after ``section 
5178(a)(1)(C)''.
    (h) Effective Date.--The amendments made by this section shall 
apply to distilled spirits produced, and stills, boilers, and other 
vessels sold, after December 31, 2026.
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