Congress·In Committee·H.R. 9407

SPIRIT Act

Tax Credits for Small Distilleries Using American Ingredients

Jun 23·View on Congress.gov·Read full text

Next up: A house committee

The SPIRIT Act was recently introduced in the House and is currently being reviewed by the Committee on Ways and Means. No further actions are scheduled at this time. The bill is considered active as it begins the early stages of the legislative process.

Legislative Progress

House

Senate

President

Law

Unlikely to pass

While the bill has bipartisan support, standalone tax credits for specific industries often struggle to pass unless they are added to a much larger year-end spending package.

Key Points

This bill creates a new tax credit for small distilleries that use ingredients grown in the United States. To qualify, a distillery must produce no more than 100,000 gallons of spirits per year and source at least 90 percent of its materials from American farmers.
Eligible businesses would see their federal taxes drop by $2.35 for every proof gallon they produce. This change is designed to help local craft distilleries lower their costs and encourage them to support domestic agriculture instead of buying cheaper imported ingredients.
The tax break would apply to spirits made after December 31, 2025. If a business claims the credit but later fails to meet the production or sourcing rules, the government will require them to pay back the full amount of the tax savings.

Impact Analysis

Govbase has not yet run an impact analysis on this legislation.

Milestones

2 milestones2 actions

Jun 23, 2026House

Referred to the House Committee on Ways and Means.

Jun 23, 2026

Introduced in House

The bill was officially filed and given a number. It now enters the legislative queue.

No votes, news coverage, or related bills recorded for this bill yet.

Source Information

Document Type

Congressional Bill

Official Title

SPIRIT Act

Bill NumberHR 9407

Congress119th Congress

ChamberHouse of Representatives

Latest ActionReferred to the House Committee on Ways and Means.

Data Sources

Congress.gov

Official legislative information

Read Full Bill Text

Sponsor

Cosponsors

(1)

D: 1

Analysis generated by AI. Always verify with official sources.