A bill to amend the Internal Revenue Code of 1986 to ensure that low alcohol by volume kombucha is exempt from any excise taxes and any regulations under chapter 53 of such Code which are imposed on alcoholic beverages.

Q: What does Preamble of A bill to amend the Internal Revenue Code of 1986 to ensure that low alcohol by volume kombucha is exempt from any excise taxes and any regulations under chapter 53 of such Code which are imposed on alcoholic beverages. do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment aims to exempt low alcohol by volume kombucha from excise taxes. It also seeks to exempt low alcohol by volume kombucha from regulations under chapter 53 of the Internal Revenue Code, which typically apply to alcoholic beverages.

Q: What does SHORT TITLE. of A bill to amend the Internal Revenue Code of 1986 to ensure that low alcohol by volume kombucha is exempt from any excise taxes and any regulations under chapter 53 of such Code which are imposed on alcoholic beverages. do?

This bill is formally titled the ``Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act'' or ``KOMBUCHA''.

Q: What does TAX-FREE PRODUCTION OF LOW ALCOHOL BY VOLUME KOMBUCHA. of A bill to amend the Internal Revenue Code of 1986 to ensure that low alcohol by volume kombucha is exempt from any excise taxes and any regulations under chapter 53 of such Code which are imposed on alcoholic beverages. do?

This section amends the Internal Revenue Code of 1986 to exempt low alcohol by volume kombucha from taxation as wine. It defines 'low alcohol by volume kombucha' as a beverage fermented by bacteria and yeast, containing no more than 1.25 percent alcohol by volume, sold as kombucha, and derived from fermentable sugars and plant materials. The section also exempts the production of low alcohol by volume kombucha from taxation as beer. These amendments apply to calendar quarters beginning after the date of enactment of this Act.

Last updated: 4/30/2026 · Introduced: 4/30/2026

Author: Ron Wyden (D-OR)

TL;DR (AI)

This bill exempts beverages with no more than 1.25 percent alcohol by volume, sold as kombucha, from federal excise taxes applied to wine and beer.
The bill defines 'low alcohol by volume kombucha' as a fermented beverage derived from fermentable sugars and plant materials.
These tax exemptions apply to kombucha production beginning after the bill's enactment.

119th Congressin committeeOfficial page

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Includes provisions on preamble, short title., and 1 more.

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