Reduces alcoholic beverage tax rate on cider and low-percentage alcohol by volume liquors.

This bill reduces the tax rate for cider and low-alcohol beverages to align with beer's rate. Currently, cider (3.2%-7% alcohol) is taxed at $0.15/gallon, while beer is taxed at $0.12/gallon; the bill lowers cider's rate to $0.12/gallon. It also changes the tax for low-ABV liquors (under 9.9% alcohol) from $5.50/gallon (the liquor rate) to $0.12/gallon. These changes directly affect cider producers and manufacturers of low-alcohol drinks like certain canned cocktails. The policy shift simplifies tax classification for these products by matching the lower beer tax rate.