,,ii  #aagth ,,congress  #ast ,session  
,s4 #hib  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #bc1         
#bjba,mr4 ,wyden 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  7c7          
,effective date ,the amendments made by 
this section shall apply to calendar    
quarters beginning after the date of    
enactment of this ,act4