I couldn't tell you off hand but you can make a comically large amount for personal use per year tax free.It's only unlawful if you sell it without a license. Making it for personal use is fine.
Sugar, distiller's yeast, water. That's all you need to get drunk tbh, no need to get fancy.You also don't have to go full still to make your own booze safely. I suggest making some beer at home using a kit, get a feel for this stuff before you go nuts building a still etc.