A bill to amend the Internal Revenue Code of 1986 to ensure that kombucha is exempt from any excise taxes and regulations imposed on alcoholic beverages.

Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act or KOMBUCHA This bill amends the Internal Revenue Code to exempt the production of kombucha for consumption or sale from excise taxes imposed on alcoholic beverages. Kombucha is a beverage that: (1) is fermented solely by a symbiotic culture of bacteria and yeast; (2) contains not more than 1.25% of alcohol by volume; (3) is sold or offered for sale as kombucha; and (4) is derived from sugar, malt or malt substitute, tea, or coffee, and not more than 20% other wholesome ingredients.