300 gallons per year is what you're allowed to brew. I used to do homebrew, it was good, but got expensive because I was the only drinker in the house. Even then I don't drink a lot. I just go to Taco Mac around here and try different tasty brews. Carter did the homebrew exemption because of "Billy Beer". His brother was a homebrewer. As far as spirits, as long as I'm not selling, I should be able to make some for prsonal consumption without big brother getting involved.