S. 4457

S. 4457: 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.

Introduced Ron Wyden (D) SENATE_BILL — 119th Congress
Plain English Summary

The bill S. 4457 aims to amend the Internal Revenue Code of 1986 to exempt low alcohol by volume kombucha from excise taxes and regulatory requirements that apply to alcoholic beverages. This means that kombucha with low alcohol content would not be treated as an alcoholic drink for tax purposes.

Positive Media Summary

Supporters of the bill argue that it promotes the growth of the kombucha industry and provides financial relief to small businesses that produce low alcohol kombucha. They emphasize the health benefits and popularity of kombucha among consumers, viewing the bill as a way to encourage healthy beverage options.

Negative Media Summary

Critics of the bill express concern that exempting low alcohol kombucha from excise taxes could undermine regulations meant to ensure consumer safety and proper labeling. Some argue that it could create confusion about what constitutes an alcoholic beverage and potentially lead to increased consumption among underage drinkers.

Conflict of Interest Analysis Deep Analysis
1/10
Risk Level
Low
Total Donations
$2,147,483,647
PAC Percentage
0%
Policy Area
Taxation

There appears to be a low risk of conflict of interest between Senator Ron Wyden's top donors and the subject matter of Bill S. 4457. The bill aims to exempt low alcohol by volume kombucha from certain taxes and regulations, but none of Senator Wyden's top donor industries (Health Professionals and Retired individuals) directly overlap with the kombucha or broader alcohol industry. However, it's worth noting that there has been lobbying activity in this bill's policy area, with various groups spending a total of $375,000. The Napa Valley Vintners Association, which could potentially benefit from the bill, contributed $20,000 to this lobbying effort. Still, there's no direct financial link between these lobbying groups and Senator Wyden's campaign finances.

Lobbying Activity — Who's Pushing?

Organizations that lobbied on issues related to this bill's policy area.

Client Lobbying Firm Amount
SALT RIVER PIMA MARICOPA INDIAN COMMUNITY PACE, LLP $65,000
FEDERATED INDIANS OF THE GRATON RANCHERIA PACE, LLP $60,000
SAN MANUEL BAND OF MISSION INDIANS PACE, LLP $60,000
CATAWBA INDIAN NATION OF SOUTH CAROLINA PACE, LLP $60,000
SANTA YNEZ BAND OF CHUMASH INDIANS PACE, LLP $60,000
QUAPAW NATION PACE, LLP $50,000
CA STATE ASSEMBLY PACE, LLP $50,000
NOTTAWASEPPI HURON BAND OF THE POTAWATOMI PACE, LLP $40,000
PASKENTA BAND OF NOMLAKI INDIANS PACE, LLP $35,000
PENOBSCOT NATION PACE, LLP $30,000
COLUSA INDIAN COMMUNITY PACE, LLP $30,000
KARUK TRIBE PACE, LLP $20,000
NAPA VALLEY VINTNERS ASSOCIATION PACE, LLP $20,000
BISHOP PAIUTE TRIBE PACE, LLP $20,000
WEST LOS ANGELES VETERANS' COLLECTIVE PACE, LLP undisclosed

Source: Senate Lobbying Disclosure Act (LDA) filings, 2026

Sponsor's Top Donor Industries

Top industries funding Ron Wyden, ranked by total contributions.

Health Professionals $1,800,000,000
Individuals: $1,800,000,000 PACs: $0
Retired $562,500,000
Individuals: $562,500,000 PACs: $0

Source: OpenSecrets.org (Center for Responsive Politics)

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