Freedom to Home Distill Act

The "Freedom to Home Distill Act" seeks to exempt individuals producing distilled spirits for personal use from federal excise taxes and various regulatory burdens. It amends the Internal Revenue Code of 1986 to ensure that spirits produced at a **home distillery establishment** are not subject to federal taxation. A home distillery is specifically defined as an establishment located at the owner's dwelling that produces spirits exclusively for **personal or family use**. This personal use is limited to 10 proof gallons annually for a single-adult household and 20 proof gallons for households with two or more adults, with any sale or transfer for sale strictly prohibited. The legislation clarifies that these home distilleries are not classified as "distilled spirits plants" and their owners are not considered "distillers" for tax purposes, thereby exempting them from related notice and registration requirements. To enhance safety, stills sold for home distillery use must incorporate a **pressure release valve**, a **vacuum relief valve**, and have a maximum capacity of 50 gallons, while also removing criminal penalties associated with distilling without a bond in a home distillery establishment, effectively legalizing small-scale personal distillation under these specified conditions.