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H.R.1089 / 115th Congress

KOMBUCHA

Referred to the House Committee on Ways and Means.

Official summary

Version 00 · Introduced in House · Feb 15, 2017

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.

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Who introduced it

Rep. Polis, Jared [D-CO-2] · D–CO

Committees

  • Ways and Means Committee
11 cosponsorship records, including any withdrawals

Actions

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  1. Referred to the House Committee on Ways and Means.

  2. Introduced in House

  3. Introduced in House

Bill text & related measures

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Related bills identified by Congress.gov

Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.

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Objective

Analyze H.R.1089 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Institutions and government scope

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Individual rights and government power

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