[Congressional Record Volume 163, Number 194 (Wednesday, November 29, 2017)]
[Senate]
[Page S7413]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1610. Mr. GARDNER submitted an amendment intended to be proposed 
by him to the bill H.R. 1, to provide for reconciliation pursuant to 
titles II and V of the concurrent resolution on the budget for fiscal 
year 2018; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. TAX-FREE PRODUCTION OF KOMBUCHA.

       (a) Exception From Definition of Brewer.--Subsection (d) of 
     section 5052 is amended to read as follows:
       ``(d) Brewer.--
       ``(1) In general.--For purposes of this chapter, the term 
     `brewer' means any person who brews beer or produces beer for 
     sale.
       ``(2) Exception.--The term `brewer' shall not include any 
     person who--
       ``(A) produces only beer exempt from tax under subsection 
     (e) of section 5053, or
       ``(B) produces only kombucha exempt from tax under 
     subsection (i) of such section.''.
       (b) Exemption From Tax.--Section 5053 is amended--
       (1) by redesignating subsection (i) as subsection (j), and
       (2) by inserting after subsection (h) the following new 
     subsection:
       ``(i) Production of Kombucha.--
       ``(1) In general.--Subject to regulation prescribed by the 
     Secretary, any person may, without payment of tax, produce 
     kombucha for consumption or sale.
       ``(2) Definition.--For purposes of this chapter, the term 
     `kombucha' means a beverage which--
       ``(A) is fermented solely by a symbiotic culture of 
     bacteria and yeast,
       ``(B) contains not more than 1.25 percent of alcohol by 
     volume,
       ``(C) is sold or offered for sale as kombucha, and
       ``(D) is derived from--
       ``(i) sugar, malt or malt substitute, tea, or coffee, and
       ``(ii) not more than 20 percent other wholesome 
     ingredients.''.
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