The purpose of this legislation is to amend the tax code to exempt low alcohol by volume kombucha from excise taxes and regulations that apply to alcoholic beverages. The goal is to support the production and sale of this beverage, which is often marketed as a health drink, by reducing the financial burden on manufacturers. Key provisions of the legislation include the definition of low alcohol by volume kombucha, which is specified as a beverage containing no more than 1.25 percent alcohol by volume.