IV 
115TH CONGRESS 
1ST SESSION 
H. CON. RES. 97 
Directing the Clerk of the House of Representatives to make corrections 
in the enrollment of H.R. 1. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 18, 2017 
Mr. POLIS submitted the following concurrent resolution; which was referred 
to the Committee on Ways and Means, and in addition to the Committee 
on House Administration, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall with-
in the jurisdiction of the committee concerned 
CONCURRENT RESOLUTION 
Directing the Clerk of the House of Representatives to make 
corrections in the enrollment of H.R. 1. 
Resolved by the House of Representatives (the Senate 
concurring), That in the enrollment of the bill H.R. 1, the 
Clerk of the House of Representatives shall add at the 
end of title I the following new subtitle: 
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•HCON 97 IH 
‘‘Subtitle E—Miscellaneous 
‘‘SEC. 15001. EXPANSION OF LIMITATION ON DEDUCTIONS 
FOR EXPENDITURES FOR LOBBYING CON-
GRESS. 
‘‘(a) IN GENERAL.—Section 162(e) is amended in 
paragraph (1)(D), by inserting ‘, or with a Senator, a Rep-
resentative in, or a Delegate or Resident Commissioner 
to, the Congress (or a senior staff member for such Sen-
ator, Representative, Delegate, or Resident Commis-
sioner),’ after ‘executive branch official’. 
‘‘(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to amounts paid or 
incurred after December 31, 2017.’’. 
TAX-FREE PRODUCTION OF KOMBUCHA 
SEC. 15002. 
(a) EXCEPTION FROM DEFINITION OF BREWER.— 
Subsection (d) of section 5052 of the Internal Revenue 
Code of 1986 is amended to read as follows: 
‘‘(d) BREWER.— 
‘‘(1) IN GENERAL.—For purposes of this chap-
ter, 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— 
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‘‘(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 of the In-
ternal Revenue Code of 1986 is amended— 
(1) by redesignating subsection (i) as subsection 
(j); and 
(2) by inserting after subsection (h) the fol-
lowing new subsection: 
‘‘(i) PRODUCTION OF KOMBUCHA.— 
‘‘(1) IN GENERAL.—Subject to regulation pre-
scribed by the Secretary, any person may, without 
payment of tax, produce kombucha for consumption 
or sale. 
‘‘(2) DEFINITION.—For purposes of this chap-
ter, the term ‘kombucha’ means a beverage which— 
‘‘(A) is fermented solely by a symbiotic cul-
ture 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— 
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