Federal RuleAug 21
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DOL Rewrites Disability Rules for 'Merit-Based Opportunity' Push
RuleLabor DepartmentFederal Contract Compliance Programs OfficeSignificant Wallet
119-s-4457119th CongressWALLET
KOMBUCHA
Sponsored By: Senator Wyden, Ron [D-OR]
Introduced
Summary
Exempts low-alcohol kombucha from federal beer and wine taxes. This bill would add a tax exemption in the Internal Revenue Code so beverages defined as "low alcohol by volume kombucha" are not taxed as wine or beer under the relevant tax subchapters. It defines the drink as fermented solely by a symbiotic culture of bacteria and yeast (SCOBY), sold or offered for sale as kombucha, containing not more than 1.25 percent alcohol by volume, and derived from fermentable sugars and plant materials such as tea. The exemption would apply to calendar quarters beginning after enactment and the Secretary may issue regulations governing the rule.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Lower federal alcohol taxes for kombucha makers
This bill would exempt certain low‑alcohol kombucha from federal beer and wine excise treatment. To qualify, the drink would have to be fermented only by a symbiotic culture of bacteria and yeast (SCOBY), contain no more than 1.25% alcohol by volume, be sold or offered as kombucha, and be made from specified fermentable sugars and plant materials (for example, tea or fruit juice). If enacted, qualifying kombucha would not be treated as beer or wine for federal excise taxes and would not be subject to the provisions of subchapters F or G, subject to regulations the Treasury Secretary would issue. The rule would apply starting with calendar quarters beginning after the date of enactment.
Sponsors & CoSponsors
Sponsor
Wyden, Ron [D-OR]
OR • D
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov