U.S. Congress legislation · 119th Congress
HB10157: Freedom to Home Distill Act
Status: In committee, August 27, 2026
To amend the Internal Revenue Code of 1986 to exempt home distillery establishments from taxation and other requirements, and for other purposes.
What the bill says
To amend the Internal Revenue Code of 1986 to exempt home distillery establishments from taxation and other requirements, and for other purposes.
From the introduced text, August 27, 2026:
A BILL To amend the Internal Revenue Code of 1986 to exempt home distillery establishments from taxation and other requirements, and for other purposes. SECTION 1. Short title This Act may be cited as the Freedom to Home Distill Act . SECTION 2. Exemption of home distillery establishments from taxation and other requirements (a) Exemption from tax Section 5001 of the Internal Revenue Code of 1986 is amended-- (1) by redesignating subsection (d) as subsection (e), and (2) by inserting after subsection (c) the following new subsection: (d) Exemption for distilled spirits produced at home distillery establishments Subject to regulations prescribed by the Secretary, the tax imposed by subsection (a) shall not apply to distilled spirits produced at a home distillery establishment. . (b) Definition of home distillery establishment; clarification of related definitions (1) Definition of home distillery establishment Section 5002(a) of such Code is amended by adding at the end the following new paragraph: (16) Home distillery establishment (A) In general The term home distillery establishment means an establishment that-- (i) is located in the dwelling house of the owner of such establishment, or in any shed, yard, or inclosure connected with such dwelling house, and (ii) produces distilled spirits solely for personal or family use by the owner of such establishment. (B) Personal or family use (i) In …
Sponsors
- Diana Harshbarger (R, HD-001) · primary sponsor
- Riley Moore (R, HD-WV-2)
- Tim Burchett (R, HD-002)
- Greg Steube (R, HD-FL-17)
- Dan Newhouse (R, HD-004)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10157?
- HB10157 is a bill in Congress (119th Congress): Freedom to Home Distill Act.
- What does HB10157 do?
- In its own words: To amend the Internal Revenue Code of 1986 to exempt home distillery establishments from taxation and other requirements, and for other purposes.
- What is the status of HB10157?
- In committee as of August 27, 2026. Latest action: Referred to the House Committee on Ways and Means. (August 27, 2026).
- Who sponsored HB10157?
- Diana Harshbarger (R, HD-001), with 4 co-sponsors.
- Where is the official record for HB10157?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10157
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.