,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajaeg  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,augu/ #bg1 #bjbf,mrs4
 ,h>%b>g] 7= h]self1 ,mr4 ,moore ( ,we/ 
,virg9ia1 & ,mr4 ,bur*ett7 introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to exempt home di/ill]y           
e/abli%m5ts f taxation & o!r            
requirem5ts1 & = o!r purposes4  #a4     
,%ort title  ,?is ,act may be cit$ z !  
,fre$om to ,home ,di/ill ,act4  #b4     
,exemption ( home di/ill]y e/abli%m5ts f
 taxation & o!r requirem5ts  7a7        
,exemption f tax ,section #ejja ( !     
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by r$esignat+ subsection   
7d7 z subsection 7e71 &  7#b7 by ins]t+ 
aft] subsection 7c7 ! foll[+ new        
subsection3  7d7 ,exemption = di/ill$   
spirits produc$ at home di/ill]y        
e/abli%m5ts ,subject to regulations     
prescrib$ by ! ,secret>y1 ! tax impos$  
by subsection 7a7 %all n apply to       

di/ill$ spirits produc$ at a home       
di/ill]y e/abli%m5t4  4  7b7 ,def9ition 
( home di/ill]y e/abli%m5t2 cl>ification
 ( relat$ def9itions  7#a7 ,def9ition ( 
home di/ill]y e/abli%m5t ,section       
#ejjb7;a7 ( su* ,code is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#af7  
,home di/ill]y e/abli%m5t  7,a7 ,9 g5]al
 ,! t]m home di/ill]y e/abli%m5t means  
an e/abli%m5t t--  7i7 is locat$ 9 !    
dwell+ h\se ( ! own] ( su* e/abli%m5t1  
or 9 any %$1 y>d1 or inclosure connect$ 
) su* dwell+ h\se1 &  7ii7 produces     
di/ill$ spirits solely = p]sonal or     
family use by ! own] ( su* e/abli%m5t4  
7,b7 ,p]sonal or family use  7i7 ,9     
g5]al ,a home di/ill]y e/abli%m5t %all  
be treat$ z produc+ di/ill$ spirits     
solely = p]sonal or family use if-- 7,i7
 su* e/abli%m5t produces no m ?an--     
7aa7 9 ! case ( a h\sehold ) only #a    
adult1 #aj pro( gallons ( di/ill$       
spirits p] cal5d> ye>1 or  7bb7 9 ! case
 ( a h\sehold ) #b or m adults1 #bj pro(
 gallons ( di/ill$ spirits p] cal5d>    

ye>1 &  7,,ii7 no di/ill$ spirits       
produc$ by su* e/abli%m5t are sold to   
any p]son1 or transf]r$ to any p]son =  
sale by su* p]son4  7ii7 ,adult ,=      
purposes ( ?is p>agraph1 ! t]m adult    
means an individual :o has atta9$ #ba   
ye>s ( age1 or ! m9imum age 7if any7    
e/abli%$ by law applicable 9 ! locality 
9 :i* ! h\sehold is situat$ at :i*      
di/ill$ spirits may be sold to          
individuals1 :i*ev] is great]4  4  7#b7 
,cl>ification ( relat$ def9itions  7,a7 
,def9ition ( di/ill$ spirits plant      
,section #ejjb7;a77#a7 ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ new     
s5t5ce3 ,su* t]m %all n include any home
 di/ill]y e/abli%m5t44  7,b7 ,def9ition 
( di/ill] ,section #ejjb7;a77#d7 ( su*  
,code is am5d$ by add+ at ! end ! foll[+
 new flu% s5t5ce3  ,su* t]m %all n      
include any p]son :o produces only      
di/ill$ spirits exempt f tax "u section 
#ejja7;d74 4  7c7 ,exemption f notice   
requirem5ts relat$ to /ills ,section    
#eaja7;a7 ( su* ,code is am5d$ by add+  

at ! end ! foll[+ new p>agraph3  7#c7   
,exemption = /ills us$ to produce       
di/ill$ spirits at home di/ill]y        
e/abli%m5ts ,any requirem5ts prescrib$  
by ! ,secret>y "u p>agraph 7#a7 or 7#b7 
%all n apply ) respect to any /ill1     
boil]1 or o!r vessel manufactur$ or set 
up exclusively = ! purpose ( di/ill+ at 
a home di/ill]y e/abli%m5t4  4  7d7     
,limitation on sales ( /ills = home     
di/ill]y e/abli%m5ts  7#a7 ,9 g5]al     
,section #eaja ( su* ,code1 z am5d$ by  
subsection 7c71 is am5d$-- 7,a7 by      
r$esignat+ subsection 7b7 z subsection  
7c71 &  7,b7 by ins]t+ aft] subsection  
7a7 ! foll[+ new subsection3  7b7       
,limitation on sales ( /ills = home     
di/ill]y e/abli%m5ts ,! ,secret>y %all1 
pursuant to regulations1 require t no   
/ill1 boil]1 or o!r vessel may be sold  
or transf]r$ to any p]son :o int5ds to  
use su* /ill1 boil]1 or vessel solely z 
"p ( a home di/ill]y e/abli%m5t1 unless 
su* /ill1 boil]1 or vessel has--  7#a7 a
 pressure release valve1  7#b7 a vacuum 

relief valve1 &  7#c7 a capacity ( n    
great] ?an #ej gallons4  4  7#b7 ,con=m+
 am5dm5t ,! head+ ( section #eaja ( su* 
,code is am5d$ by /rik+ set up ( /ill & 
ins]t+ set up ( /ill2 limitation on     
c]ta9 sales ( /ills4  7e7 ,exemption f  
/ills regi/ration requirem5t ,section   
#eagi7;a7 ( su* ,code is am5d$ by ins]t+
 /ills or di/ill+ app>atus set up 9 a   
home di/ill]y e/abli%m5t & aft] except  
t4  7f7 ,nonapplication ( prohibition on
 production or use ( di/ill+ mat]ials 9 
c]ta9 locations ,section                
#ebbb7;a77#b77;,c7 ( su* ,code is am5d$ 
by /rik+ section #ejdb or #ejec7;e7 &   
ins]t+ section #ejja7;d71 #ejdb1 or     
#ejec7;e74  7g7 ,no crim9al p5alty =    
di/ill+ 9 home di/ill]y e/abli%m5t      
,section #efja7;a77#f7 ( su* ,code is   
am5d$ by ins]t+ or 9 ! case ( a home    
di/ill]y e/abli%m5t aft] section        
#eagh7;a77#a77;,c74  7h7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to di/ill$ spirits produc$1 &     
/ills1 boil]s1 & o!r vessels sold1 aft] 

,decemb] #ca1 #bjbf4