A bill to authorize the home production of beer.

(Reported to House from the Committee on Ways and Means with amendments, H. Rept. 94-1692)

Exempts the production of beer and wine for personal and household use from the excise tax imposed under the Internal Revenue Code if such beer or wine is not for sale. Sets aggregate amounts which each household may produce annually under such exemption.

Authorizes the Secretary of the Treasury to prescribe regulations for the production of beer and wine under this Act. Sets limitations upon the amount of beer or wine which may be on hand at any one time in each household.

Sets forth criminal penalties for the unlawful production or removal of beer. Defines the term "brewer" for purposes of this Act.