What is Homebrewing? - Live Beer
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One of greatest draws of homebrewed beer is the opportunity to enjoy beer that is 'live'. Since almost every beer available is pasteurized, it is almost impossible for the average beer drinker to enjoy beer in its natural state. Pasteurization requires the beer to be cooked, which results in the disappearance of any carbonation. Commercial brewers collect the boiled off alcohol, mix it with the pasteurized beer and force carbonate the brew. The disadvantage of this is the fact that all of the yeast is killed in the process. Therefore, the beer tastes considerably dissimilar from ‘live’ beer (that is, beer containing live yeast). Moreover, the beer will not age without live yeast. Homebrew is never pasteurized producing a more natural flavor, and the beer will age, changing in taste, texture and color over time.

Many homebrewing related articles and books mistakenly claim that, in 1978, President Jimmy Carter signed into law a bill explicitly allowing home beer and winemaking, which was at the time illegal as a holdover from the prohibition of alcoholic beverages (repealed in 1933). In fact, the U.S. Congress passed an Act in 1978 exempting a certain amount of beer brewed for personal or family use from taxation. President Carter signed the Act, which addressed other issues as well.

States remain free to restrict, or even prohibit, the manufacture of beer, mead, hard cider, wine and other alcoholic beverages at home. However, most states permit homebrewing, allowing 100 gallons of beer per person over the age of 21 per household, up to a maximum of 200 gallons per year. Because alcohol is taxed by the federal governments via excise taxes, homebrewers are restricted from selling any beer they brew. This similarly applies in most Western countries.