The SPIRIT Act would create a federal tax credit for small distillers who use domestic ingredients in their production. Eligible distillers—those producing no more than 100,000 proof gallons per year and using at least 90 percent domestically harvested materials—would receive a $2.35 per proof gallon reduction in their federal distilled spirits tax. The credit applies to spirits produced after December 31, 2025, and distillers can self-certify their eligibility each year. If a distiller claims the credit but later fails to meet the requirements, they must repay the tax benefit they received. The legislation is designed to support smaller domestic spirits producers, particularly those relying on American-grown ingredients.
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