This bill amends the Internal Revenue Code of 1986 to ensure that low alcohol by volume kombucha is exempt from federal excise taxes and regulatory provisions typically imposed on alcoholic beverages. Specifically, it prevents kombucha with no more than 1.25 percent alcohol by volume from being taxed as wine or beer. The legislation defines qualifying kombucha as a beverage fermented solely by a symbiotic culture of bacteria and yeast, sold as kombucha, and derived from fermentable sugars and plant materials like tea or coffee. This exemption removes the tax burden and regulatory oversight under chapters 53, 5042(a), and 5053 of the Code. The amendments will take effect for calendar quarters beginning after the date of enactment.