AR HB1173

Increases the maximum allowable alcohol content for beer from 5% to 14% by weight, allowing higher-strength beers to be manufactured and sold under beer regulations rather than as malt liquor

Expands the definition of "beer" to explicitly include malt beverages with alcoholic content not exceeding 14% by weight

Applies the new 14% limit across multiple Arkansas Code sections governing beer permits, microbrewery-restaurants, small breweries, beer keg sales, and local option elections

Maintains the existing $7.50 per barrel (32 gallons) tax rate, now applicable to beer with up to 14% alcohol content and hard cider

Updates permit holder oaths and prohibited practices to reflect the new 14% threshold for beer while keeping the 5% limit for light wine