SPIRIT Act
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
The SPIRIT Act creates a tax credit for small, domestic distilleries that source a significant portion of their ingredients from within the United States. This credit, of $2.35 per proof gallon, is designed to support rural economies and incentivize the production of domestically-sourced spirits. The bill establishes specific criteria for eligible distilleries, including production volume and domestic sourcing requirements. The credit will begin to apply to spirits produced after December 31, 2025.
Key provisions
- Establishes a tax credit of $2.35 per proof gallon for eligible distilleries.
- Defines an ‘eligible distiller’ based on production volume (not more than 100,000 proof gallons) and domestic sourcing (at least 90% of ingredients sourced domestically).
- Allows distilleries to certify their eligibility for a given tax year.
- Creates a recapture provision for distilleries that do not meet the eligibility criteria, requiring repayment of previously claimed credits.
- The credit applies to spirits produced after December 31, 2025.
Who is affected
- Distilleries
- Farmers and agricultural producers
- Rural communities
- The alcohol beverage industry
Notable changes
- Provides a new tax incentive specifically for small distilleries.
- Increases the emphasis on domestic sourcing of ingredients.
Bill text
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Sponsors
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3 on record
Primary sponsor
Cosponsors
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