Bill · H.R. 9407· House(119-HR-9407)
SPIRIT Act
- Introduced
- 6/23/2026
- Last activity
- 6/23/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Jeff Hurd
- Cosponsors
- - 0 - 2
- 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
Does this cut taxes for small businesses?+6
The bill provides a $2.35 per proof gallon tax reduction for small distillers producing under 100,000 proof gallons.
Does this make it easier to run a small business?+6
The bill directly supports small-scale distilleries through a specific tax credit.
Would business owners be better off under this?+6
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
-
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)).
-
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. Hover a score for the reason it gave.
- Economy And Finance
- Improves Small Business Support+6Reduces Small Business Taxes+6Increases Job Creation+3Improves Economic Growth+2
- Demographic And Interest Groups
- Good For Business Owners+6Good For Farmers+4Good For Rural Residents+3
- 9/3/2026
- 1 Cosponsor added.
- 6/23/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Suhas SubramanyamDemocrat · Virginia
Jill TokudaDemocrat · Hawaii