Kombucha Excise Tax Threshold (Beer Definition)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-04-30 — KOMBUCHA: S4457 (KOMBUCHA Act), 119th Congress, read twice and referred to the Senate Committee on Finance; proposes to adjust the alcohol-by-volume threshold in the IRC definition of beer to exempt low-ABV kombucha from federal alcohol excise tax and related TTB compliance burdens. (novelty: 2)