,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #ibf  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #bh1 #bjai,mr4    
,wyd5 introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to ensure t       
kombu*a is exempt f any excise taxes &  
regulations impos$ on alcoholic         
bev]ages4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,keep+ ,our ,manufactur]s f
 ,be+ ,unfairly tax$ :ile ,*ampion+     
,heal? ,act or ,,kombu*a4  #b4 ,tax-free
 production ( kombu*a  7a7 ,exception f 
def9ition ( brew] ,subsection 7d7 (     
section #ejeb ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ to read z foll[s3  7d7
 ,brew]  7#a7 ,9 g5]al ,= purposes ( ?is
 *apt]1 ! t]m brew] means any p]son :o  
brews be] or produces be] = sale4  7#b7 
,exception ,! t]m brew] %all n include  
any p]son :o-- 7,a7 produces only be]   
exempt f tax "u subsection 7e7 ( section
 #ejec1 or  7,b7 produces only kombu*a  
exempt f tax "u subsection 7i7 ( su*    

section4  4  7b7 ,exemption f tax       
,section #ejec ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$--  7#a7 by       
r$esignat+ subsection 7i7 z subsection  
7j72 &  7#b7 by ins]t+ aft] subsection  
7h7 ! foll[+ new subsection3  7i7       
,production ( kombu*a  7#a7 ,9 g5]al    
,subject to regulation prescrib$ by !   
,secret>y1 any p]son may1 )\t paym5t (  
tax1 produce kombu*a = consumption or   
sale4  7#b7 ,def9ition ,= purposes ( ?is
 *apt]1 ! t]m kombu*a means a bev]age   
:i*-- 7,a7 is f]m5t$ solely by a        
symbiotic culture ( bact]ia & yea/1     
7,b7 conta9s n m ?an #a4be p]c5t (      
alcohol by volume1  7,c7 is sold or (f]$
 = sale z kombu*a1 &  7,d7 is d]iv$ f-- 
7i7 sug>1 malt or malt sub/itute1 tea1  
or c(fee1 &  7ii7 n m ?an #bj p]c5t o!r 
:olesome +r$i5ts4  4