Bill · S. 4457· Senate(119-S-4457)
KOMBUCHA
- Introduced
- 4/30/2026
- Last activity
- 4/30/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Ron Wyden
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill, titled the "Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act," aims to amend the Internal Revenue Code of 1986. It seeks to ensure that low alcohol by volume kombucha is exempt from specific excise taxes. The proposal would exempt such beverages from being taxed as wine or beer. It also removes the application of certain regulations and provisions under chapter 53 and subchapters F and G of the Code. The definition of low alcohol by volume kombucha includes beverages fermented by a symbiotic culture of bacteria and yeast containing no more than 1.25 percent alcohol by volume.
Yes· 3 of 6
Does this cut taxes for small businesses?+5
The bill exempts low alcohol kombucha from excise taxes typically applied to wine and beer, benefiting beverage manufacturers.
Does this make it easier to run a small business?+5
The tax exemption reduces regulatory and financial burdens for kombucha producers.
Would business owners be better off under this?+5
The bill provides direct tax relief to manufacturers of low alcohol by volume kombucha.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Exemptions for Manufacturers: Low alcohol by volume kombucha would not be subject to tax as wine or the provisions of subchapter F (Section 2(a)). This could prevent manufacturers from being taxed on these specific products.
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Exemption From Beer Taxes: The bill ensures that low alcohol by volume kombucha is not subject to tax as beer or the provisions of subchapter G (Section 2(b)).
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Clear Product Definition: The bill provides a specific definition for "low alcohol by volume kombucha," noting it must be fermented solely by a symbiotic culture of bacteria and yeast, contain no more than 1.25 percent alcohol by volume, and be derived from specific fermentable sugars and plant materials (Section 2(a)(B)).
Potential Negative Impacts for People
- No specific negative impacts are mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Improves Small Business Support+5Reduces Small Business Taxes+5Improves Economic Growth+2Increases Job Creation+2
- Demographic And Interest Groups
- Good For Business Owners+5Good For Urban Residents+1
- 4/30/2026
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.