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H.R. 8631

U.S. House•In House Committee

Summary

H.R. 8631, “KOMBUCHA”, was introduced in the House on Apr 30, 2026 by Rep. Andrea Salinas (D) with 1 co-sponsor. It was referred to Ways And Means, and last saw action on Apr 30, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 8631 has 1 co-sponsor.

hb8631/introduced-in-house.txt
119 HR 8631 IH: Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act
 U.S. House of Representatives
 2026-04-30
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 8631  IN THE HOUSE OF REPRESENTATIVES   April 30, 2026   Ms. Salinas  (for herself and  Mr. Smith of Nebraska ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to ensure that low alcohol by volume kombucha is exempt from any excise taxes and any regulations under chapter 53 of such Code which are imposed on alcoholic beverages.
1.
Short title
This Act may be cited as the   Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act   or   KOMBUCHA  .
2.
Tax-free production of low alcohol by volume kombucha
(a)
Exemption from tax on wine
 Section 5042(a)  of the Internal Revenue Code of 1986 is amended by adding at the end the following:
(4)
Low alcohol by volume kombucha
(A)
In general
Subject to regulations prescribed by the Secretary, low alcohol by volume kombucha shall not be subject to—
(i)
tax as wine, or
(ii)
the provisions of subchapter F.
(B)
Definition
For purposes of this chapter, the term  low alcohol by volume kombucha  means a beverage which—
(i)
is fermented solely by a symbiotic culture of bacteria and yeast,
(ii)
contains not more than 1.25 percent of alcohol by volume,
(iii)
is sold or offered for sale as kombucha, and
(iv)
is derived from—
(I)
fermentable sugars, including sugar, malt or malt substitute, honey, and fruit juice, and
(II)
plant materials, including tea and coffee.
 .
(b)
Exemption from tax on beer
 Section 5053  of the Internal Revenue Code of 1986 is amended—
(1)
by redesignating subsection (i) as subsection (j), and
(2)
by inserting after subsection (h) the following new subsection:
(i)
Production of low alcohol by volume kombucha
Subject to regulations prescribed by the Secretary, low alcohol by volume kombucha (as defined in section 5042(a)(4)(B)) shall not be subject to—
(1)
tax as beer, or
(2)
the provisions of subchapter G.
 .
(c)
Effective date
The amendments made by this section shall apply to calendar quarters beginning after the date of enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-04-30
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to ensure that low alcohol by volume kombucha is exempt from any excise taxes and any regulations under chapter 53 of such Code which are imposed on alcoholic beverages.

Sponsors

Rep. Andrea Salinas (D) sponsors H.R. 8631, and 1 member has co-sponsored it from the day it was introduced.

Committees

H.R. 8631 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Apr 30, 2026 · 1,160 Bills

Actions

H.R. 8631 has taken 2 actions since Apr 30, 2026.

ChamberAction
Apr 30, 2026
House
Introduced in House
Apr 30, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 8631 has not gone to a roll call.

1 bill is related to H.R. 8631, as Identical bill.

Titles

H.R. 8631 goes by 4 titles, 2 of them short titles.

  • KOMBUCHA — Display Title
  • To amend the Internal Revenue Code of 1986 to ensure that low alcohol by volume kombucha is exempt from any excise taxes and any regulations under chapter 53 of such Code which are imposed on alcoholic beverages. — Official Title as Introduced
  • KOMBUCHA — Short Title(s) as Introduced
  • Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act — Short Title(s) as Introduced

Classification

The Congressional Research Service files H.R. 8631 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 8631’s is Taxation.

hr8631/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 8631, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 76 (Thursday, April 30, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. SALINAS:H.R. 8631.Congress has the power to enact this legislation pursuantto the following:Pursuant to Article I, Section 8, Clause 3[Page H3333]

Source: congress.gov · legiscan.com