Amends existing law to provide a tax on beer with more than 5% of alcohol by volume and to provide for revenue distribution.

This legislation will regulate all beer products regardless of alcohol content to make regulation of beer more straightforward. This legislation will also change the standard of measurement from alcohol by weight to alcohol by volume to align Idaho law with Federal laws and the widely accepted industry standard of measurement. Over the course of three years, 5% of revenues derived from "strong beer" will be reallocated from the Idaho Grape Growers and Wine Producers Commission to the General Fund resulting in an increase to the General Fund. Regulation of beer, including legal limits of alcohol content and tax rates will remain the same as written in current law.