Passing the Senate and under House consideration, S.B. 417 modifies the provisions of an existing tax rebate for beer and malt manufacturers. Under existing law, an entity must prove that it produced less than 25,000 barrels of beer to qualify for the rebate. Under this bill, manufacturers that were qualified by producing less than 25,000 barrels that subsequently produce more than 25,000 barrels of beer per year will still be able to claim the rebate, but only on the first 24,999 barrels of beer.