Small Distillery Excise Tax Act of 2011
Official title: To amend the Internal Revenue Code of 1986 to reduce the rate of tax on distilled spirits produced by small producers.
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Referred to the House Committee on Ways and Means.
Small Distillery Excise Tax Act of 2011 - Amends the Internal Revenue Code to allow small distilled spirits producers a credit against the excise tax on distilled spirits equal to 80% of the otherwise applicable tax on the first 65,000 of proof gallons of distilled spirits produced in or imported into the United States. Defines "small distilled spirits producer" as any person who produces not more than 100,000 proof gallons of distilled spirits during the calendar year.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 777: Small Distillery Excise Tax Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-777/
"H.R. 777: Small Distillery Excise Tax Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-777/.
H.R. 777, 112th Cong. (2026), https://openamerica.io/bill/112-HR-777/.
[H.R. 777: Small Distillery Excise Tax Act of 2011](https://openamerica.io/bill/112-HR-777/)