To amend the Internal Revenue Code of 1986 to ensure that low alcohol by volume kombucha is exempt from any excise taxes and any regulations under chapter 53 of such Code which are imposed on alcoholic beverages.

Referred to the House Committee on Ways and Means.

2026-04-30

The proposal would prevent the federal government from taxing or regulating low-alcohol kombucha as an alcoholic beverage, even though it contains some alcohol. This would primarily benefit kombucha producers and consumers by keeping the drink exempt from the excise taxes and regulations that apply to beer, wine, and other alcoholic products. The change would clarify the tax treatment of kombucha, which is a fermented tea beverage that typically contains less than 1% alcohol by volume.