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The typical grain mixture for bourbon, known as the mash bill, is a minimum of 51% corn, with the remainder being rye, wheat, malted barley, or some combination of these. A mash bill that contains wheat instead of rye produces what is known as a wheated bourbon. The grain is ground and mixed with water.
Bourbon need not be made in Kentucky, but it does need to be American-made. The distilled spirit is made from a grain mixture that must include at least 51% corn; the remainder includes rye, wheat, and/or malted barley. (In the case of Jim Beam, it's rye and malted barley. The most well-known wheated bourbon is Maker's .) When it's distilled, it has to be 160 proof or lower; when put into barrels, 125 proof or under.