,,ii  #aaeth ,,congress  #ast ,session  
,s4 #chi  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #ae1 #bjag
 ,mr4 ,wyden 7for himself and ,mr4      
,gardner7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to amend the ,internal ,revenue ,code  
of #aihf to ensure that kombucha is     
exempt from any excise taxes and        
regulations imposed on alcoholic        
beverages4  #a4 ,short title  ,this ,act
 may be cited as the ,keeping ,our      
,manufacturers from ,being ,unfairly    
taxed while ,championing ,health ,act or
 ,,kombucha4  #b4 ,tax-free production  
of kombucha  7a7 ,exception from        
definition of brewer ,subsection 7d7 of 
section #ejeb of the ,internal ,revenue 
,code of #aihf is amended to read as    
follows3  7d7 ,brewer  7#a7 ,in general 
,for purposes of this chapter1 the term 
brewer means any person who brews beer  
or produces beer for sale4  7#b7        
,exception ,the term brewer shall not   

include any person who-- 7,a7 produces  
only beer exempt from tax under         
subsection 7e7 of section #ejec1 or     
7,b7 produces only kombucha exempt from 
tax under subsection 7i7 of such        
section4  4  7b7 ,exemption from tax    
,section #ejec of the ,internal ,revenue
 ,code of #aihf is amended--  7#a7 by   
redesignating subsection 7i7 as         
subsection 7j71 and  7#b7 by inserting  
after subsection 7h7 the following new  
subsection3  7i7 ,production of kombucha
  7#a7 ,in general ,subject to          
regulation prescribed by the ,secretary1
 any person may1 without payment of tax1
 produce kombucha for consumption or    
sale4  7#b7 ,definition ,for purposes of
 this chapter1 the term kombucha means a
 beverage which-- 7,a7 is fermented     
solely by a symbiotic culture of        
bacteria and yeast1  7,b7 contains not  
more than #a4be percent of alcohol by   
volume1  7,c7 is sold or offered for    
sale as kombucha1 and  7,d7 is derived  
from-- 7i7 sugar1 malt or malt          

substitute1 tea1 or coffee1 and  7ii7   
not more than #bj percent other         
wholesome ingredients4  4