Most states permit homebrewing of of beer per adult (of 21 years or older) per year and up to a maximum of per household annually when there are two or more adults residing in the household. Because alcohol is taxed by the federal government via excise taxes, homebrewers are restricted from selling any beer they brew. This similarly applies in most Western countries. In 1978, President Jimmy Carter signed into law a bill allowing home beers, which had not been permitted unless the excise taxes were paid as a holdover from the prohibition of alcoholic beverages, which had been repealed in 1933.Donald J. Smith, Life, liberty and the pursuit of homebrewing, The Birmingham News, 21 May 2012. This change also exempted home brewers from posting a "penal bond" (which currently ranges from a minimum of $1000.00 to a maximum of $500,000) which had the prohibitive effect of economically preventing brewers of small quantities from pursuing their hobby. Regulated at the National level under USC Title 26 subtitle E Ch51. Production of distilled alcohols for consumption carries an excise tax and numerous requirements must be met to legally produce. Owning or operating a distillation apparatus without filing the proper paperwork and paying the taxes carries federal criminal penalties.
Most states permit homebrewing of of beer per adult (of 21 years or older) per year and up to a maximum of per household annually when there are two or more adults residing in the household. Because alcohol is taxed by the federal government via excise taxes, homebrewers are restricted from selling any beer they brew. This similarly applies in most Western countries. In 1978, President Jimmy Carter signed into law a bill allowing home beers, which had not been permitted unless the excise taxes were paid as a holdover from the prohibition of alcoholic beverages which had been repealed in 1933.Donald J. Smith, Life, liberty and the pursuit of homebrewing, The Birmingham News, 21 May 2012. This change also exempted home brewers from posting a "penal bond" (which currently ranges from a minimum of $1000.00 to a maximum of $500,000) which had the prohibitive effect of economically preventing brewers of small quantities from pursuing their hobby. Regulated at the National level under USC Title 26 subtitle E Ch51. Production of distilled alcohols for consumption carries an excise tax and numerous requirements must be met to legally produce. Owning or operating a distillation apparatus without filing the proper paperwork and paying the taxes carries federal criminal penalties.