The bill, H.B. No. 3993, proposes amendments to the Alcoholic Beverage Code regarding the taxation of vinous liquor. Specifically, it adjusts the tax rates based on the alcohol content of the liquor. For vinous liquor containing 16 percent or less alcohol by volume, the tax will be set at 20.4 cents per gallon, while for those exceeding 16 percent, the tax will increase to 40.8 cents per gallon. This change replaces the previous threshold of 14 percent for both categories.

Additionally, the bill clarifies that the new tax rates will not retroactively affect any tax liabilities that accrued before the effective date of the Act, which is set for September 1, 2025. This ensures that any taxes due prior to this date will still be governed by the former law, allowing for continued enforcement of tax collection and related civil and criminal liabilities.

Statutes affected:
Introduced: Alcoholic Beverage Code 201.04 (Alcoholic Beverage Code 201)
House Committee Report: Alcoholic Beverage Code 201.04 (Alcoholic Beverage Code 201)
Engrossed: Alcoholic Beverage Code 201.04 (Alcoholic Beverage Code 201)