In addition to the more publicized portions of the recent tax legislation, certain provisions also positively impact your favorite local craft brew, regional small batch wine or even a locally distilled alcoholic beverage. While the producers of craft beverages receive extra relief with the enactment of the Tax Cuts and Jobs Act of 2017 (the "TCJA"), others in the industry are discovering that some changes negatively impact the way they historically conducted business. The following is a brief overview of the provisions of the TCJA which impact brewers, vintners, distillers and their distributors.