Relating to low-proof spirit beverages; prescribing an effective date; providing for revenue raising that requires approval by a three-fifths majority.

Allows a licensee, permittee or certificate holder authorized to import, export, sell, distribute, ship or deliver wine to import, export, sell, distribute, ship and deliver low-proof spirit beverages. Defines "low-proof spirit beverages." Conditionally allows a distillery licensee to distribute or deliver low-proof spirit beverages. Allows a distillery licensee to import, manufacture, offer tasting of and make certain sales of low-proof spirit beverages. Allows an importer of distilled liquor to import low-proof spirit beverages. Imposes a tax on the privilege of engaging in business as a manufacturer or importing distributor of low-proof spirit beverages. Creates exceptions. Makes provisions regarding tax payments, liens and record keeping applicable for low-proof spirit beverages. Applies to low-proof spirit beverages manufactured or imported on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.