,,ii  #aaith ,,congress  #b;d ,session  
,s4 #ddeg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #cj1    
#bjbf,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  
low alcohol by volume kombucha is exempt
 from any excise taxes and any          
regulations under chapter #ec of such   
,code which are 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 low alcohol by volume kombucha  7a7  
,exemption from tax on wine ,section    
#ejdb7;a7 of the ,internal ,revenue     
,code of #aihf is amended by adding at  
the end the following3  7#d7 ,low       
alcohol by volume kombucha  7,a7 ,in    
general ,subject to regulations         
prescribed by the ,secretary1 low       

alcohol by volume kombucha shall not be 
subject to-- 7i7 tax as wine1 or  7ii7  
the provisions of subchapter ,f4  7,b7  
,definition ,for purposes of this       
chapter1 the term low alcohol by volume 
kombucha means a beverage which-- 7i7 is
 fermented solely by a symbiotic culture
 of bacteria and yeast1  7ii7 contains  
not more than #a4be percent of alcohol  
by volume1  7iii7 is sold or offered for
 sale as kombucha1 and  7iv7 is derived 
from-- 7,i7 fermentable sugars1         
including sugar1 malt or malt           
substitute1 honey1 and fruit juice1 and 
7,,ii7 plant materials1 including tea   
and coffee4  4  7b7 ,exemption from tax 
on beer ,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 low     
alcohol by volume kombucha ,subject to  
regulations prescribed by the           
,secretary1 low alcohol by volume       

kombucha 7as defined in section         
#ejdb7;a77#d77;,b77 shall not be subject
 to-- 7#a7 tax as beer1 or  7#b7 the    
provisions of subchapter ,g4  4  7c7    
,effective date ,the amendments made by 
this section shall apply to calendar    
quarters beginning after the date of    
enactment of this ,act4