,,ii  #aai? ,,congress  #b;d ,session   
,s4 #ddeg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #cj1 #bjbf,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 l[    
alcohol by volume kombu*a is exempt f   
any excise taxes & any regulations "u   
*apt] #ec ( su* ,code :i* are 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 ( l[ alcohol by
 volume kombu*a  7a7 ,exemption f tax on
 w9e ,section #ejdb7;a7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+3  7#d7 ,l[ alcohol by 
volume kombu*a  7,a7 ,9 g5]al ,subject  
to regulations prescrib$ by ! ,secret>y1
 l[ alcohol by volume kombu*a %all n be 
subject to-- 7i7 tax z w9e1 or  7ii7 !  
provisions ( sub*apt] ,f4  7,b7         
,def9ition ,= purposes ( ?is *apt]1 !   

t]m l[ alcohol by volume kombu*a means a
 bev]age :i*-- 7i7 is f]m5t$ solely by a
 symbiotic culture ( bact]ia & yea/1    
7ii7 conta9s n m ?an #a4be p]c5t (      
alcohol by volume1  7iii7 is sold or    
(f]$ = sale z kombu*a1 &  7iv7 is d]iv$ 
f-- 7,i7 f]m5table sug>s1 includ+ sug>1 
malt or malt sub/itute1 honey1 & fruit  
juice1 &  7,,ii7 plant mat]ials1 includ+
 tea & c(fee4  4  7b7 ,exemption f tax  
on be] ,section #ejec ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 r$esignat+ subsection 7i7 z subsection 
7j71 &  7#b7 by ins]t+ aft] subsection  
7h7 ! foll[+ new subsection3  7i7       
,production ( l[ alcohol by volume      
kombu*a ,subject to regulations         
prescrib$ by ! ,secret>y1 l[ alcohol by 
volume kombu*a 7z def9$ 9 section       
#ejdb7;a77#d77;,b77 %all n be subject   
to-- 7#a7 tax z be]1 or  7#b7 !         
provisions ( sub*apt] ,g4  4  7c7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to cal5d> qu>t]s     
beg9n+ aft] ! date ( enactm5t ( ?is     

,act4