KOMBUCHA

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8631 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8631 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 30, 2026 Ms. Salinas (for herself and Mr. Smith of Nebraska) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act'' or ``KOMBUCHA''. SEC. 2. TAX-FREE PRODUCTION OF LOW ALCOHOL BY VOLUME KOMBUCHA. (a) Exemption From Tax on Wine.--Section 5042(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: ``(4) Low alcohol by volume kombucha.-- ``(A) In general.--Subject to regulations prescribed by the Secretary, low alcohol by volume kombucha shall not be subject to-- ``(i) tax as wine, or ``(ii) the provisions of subchapter F. ``(B) Definition.--For purposes of this chapter, the term `low alcohol by volume kombucha' means a beverage which-- ``(i) is fermented solely by a symbiotic culture of bacteria and yeast, ``(ii) contains not more than 1.25 percent of alcohol by volume, ``(iii) is sold or offered for sale as kombucha, and ``(iv) is derived from-- ``(I) fermentable sugars, including sugar, malt or mal