H.R. 8631 — KOMBUCHA

This section exempts low alcohol by volume kombucha from federal excise taxes on wine and beer. The exemption applies to a beverage fermented solely by a symbiotic culture of bacteria and yeast, containing not more than 1.25 percent alcohol by volume, sold or offered for sale as kombucha, and derived from fermentable sugars and plant materials including tea and coffee. The amendments take effect for calendar quarters beginning after the date of enactment of this Act.