# 119-hr-9407: SPIRIT Act

119-hr-9407, SPIRIT Act, is a 119th Congress bill sponsored by Rep. Hurd, Jeff [R-CO-3] (R-CO); status introduced; PRIA reads it as touching household money (as of 2026-10-30).

- Canonical: https://policyrisk.com/legislation/119-hr-9407
- As of: 2026-10-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-9407
- Congress: 119
- Title: SPIRIT Act
- Status: introduced
- Introduced: 2026-06-23
- Sponsor: Rep. Hurd, Jeff [R-CO-3] (R-CO)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-30

## Summary

**Creates a $2.35-per-proof-gallon tax credit that rewards small distillers for using domestic ingredients.** The credit would lower the federal excise tax on qualifying U.S. spirits and is aimed at producers that meet size and sourcing tests. - Small distillers: A new credit would reduce the excise tax on qualifying spirits by $2.35 per proof gallon for eligible producers who meet the bill's size and sourcing requirements. - Farmers and ingredient suppliers: The credit requires distillers to use mostly U.S. harvested materials, increasing demand for domestic crops by linking the tax benefit to sourcing. - Tax and compliance: Controlled groups are treated as one taxpayer for eligibility, and any year a producer loses eligibility triggers a recapture equal to the prior reduction. *This provision would reduce federal excise tax collected on qualifying spirits by $2.35 per proof gallon.*

## Cosponsors (3)

- Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA), 2026-10-26T00:00:00.000Z
- Rep. Tokuda, Jill N. [D-HI-2] (D-HI), 2026-06-23T00:00:00.000Z
- Rep. Subramanyam, Suhas [D-VA-10] (D-VA), 2026-09-03T00:00:00.000Z

## Provisions PRIA read

- Tax credit for small distillers: benefit, high. This bill would create a Small Distiller Domestic Sourcing Credit. It would reduce the spirits excise tax by $2.35 for each proof gallon produced in the United States. To qualify, a taxpayer would need to produce no more than 100,000 proof gallons in both the taxable year and the prior year. At lea…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-4669: FEMA Act of 2025
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2548: Sanctioning Russia Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act

## Sources
- [119-hr-9407 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/9407)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-9407 (as of 2026-10-30).