# 119-s-4457: KOMBUCHA

119-s-4457, KOMBUCHA, is a 119th Congress bill sponsored by Sen. Wyden, Ron [D-OR] (D-OR); status introduced; PRIA reads it as touching household money (as of 2026-05-15).

- Canonical: https://policyrisk.com/legislation/119-s-4457
- As of: 2026-05-15
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4457
- Congress: 119
- Title: KOMBUCHA
- Status: introduced
- Introduced: 2026-04-30
- Sponsor: Sen. Wyden, Ron [D-OR] (D-OR)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-05-15

## 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.

## Provisions PRIA read

- Lower federal alcohol taxes for kombucha makers: benefit, medium. 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…

## Related bills

- 119-s-891: Bipartisan Health Care Act
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-2819: Head Start for America's Children Act
- 119-s-4504: Full-Service Community School Expansion Act of 2026
- 119-s-3990: PrEP Access and Coverage Act of 2026

## Sources
- [119-s-4457 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4457)

## Related
- [119-s-891: Bipartisan Health Care Act](https://policyrisk.com/legislation/119-s-891)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-2819: Head Start for America's Children Act](https://policyrisk.com/legislation/119-s-2819)
- [119-s-4504: Full-Service Community School Expansion Act of 2026](https://policyrisk.com/legislation/119-s-4504)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4457 (as of 2026-05-15).