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119-hr-8631119th CongressWALLET

KOMBUCHA

Sponsored By: Representative Salinas, Andrea [D-OR-6]

Introduced

Summary

Exempts low-alcohol kombucha from federal alcohol taxes. This bill would add a new "low alcohol by volume kombucha" category to the Internal Revenue Code and prevent such drinks from being taxed as wine or beer or covered by the alcohol tax subchapters. To qualify a beverage must be fermented solely by a symbiotic culture of bacteria and yeast, contain no more than 1.25 percent alcohol by volume, be sold as kombucha, and be derived from fermentable sugars and plant materials. The change would apply to calendar quarters beginning after enactment.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Lower federal excise taxes for kombucha

If enacted, this bill would exempt "low alcohol by volume kombucha" from federal excise taxation as wine and as beer. The bill would define qualifying kombucha as fermented only by a symbiotic culture of bacteria and yeast, containing no more than 1.25% alcohol by volume, sold or offered for sale as kombucha, and made from fermentable sugars (for example, sugar, malt or malt substitute, honey, or fruit juice) and plant materials such as tea and coffee. The exemption would also remove these products from the rules in subchapter F (wine) and subchapter G (beer), subject to regulations the Secretary issues. These rules would apply starting the calendar quarter after the law is enacted, and would lower excise-tax obligations for qualifying producers and could lead to lower retail prices.

Sponsors & CoSponsors

Sponsor

Salinas, Andrea [D-OR-6]

OR • D

Cosponsors

  • Rep. Smith, Adrian [R-NE-3]

    NE • R

    Sponsored 4/30/2026

Roll Call Votes

No roll call votes available for this bill.

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