According to the Legislative Budget Board (LBB), any revenue effects arising from the bill would be insignificant. This suggests that the volume of transactions affected by this change is too small to meaningfully impact state tax revenues or regulatory costs.
The bill does not mandate any new licensing requirements, enforcement programs, or infrastructure changes for the Texas Alcoholic Beverage Commission (TABC), the agency responsible for regulating alcohol sales. As a result, no increase in administrative workload or expenses is anticipated. The modification is limited in scope and would simply allow existing wine collection sellers to transact a broader range of vintage wines under their current permitting structures.
At the local level, the bill is similarly projected to have no significant fiscal implications for counties, municipalities, or other local governmental entities. Since it does not affect local tax bases, licensing frameworks, or enforcement responsibilities, any downstream financial impact is expected to be negligible.
In summary, SB 1184 represents a low-impact regulatory adjustment that facilitates limited commercial activity without imposing measurable costs on the state or local governments.
SB 1184 builds upon prior legislation enacted during the 88th Legislature (SB 1932), which authorized wine collection sellers in Texas to sell rare and vintage wines—manufactured at least 20 years prior—to permitted restaurants. The stated purpose of that earlier measure was to preserve high-value collectible wines within the Texas market and offer restaurateurs access to rare vintages otherwise inaccessible under previous law. S.B. 1184 proposes to enhance that framework by reducing the minimum age requirement from 20 years to 10 years.
This modest adjustment broadens the scope of eligible wines, creating greater market opportunities for both private collectors and the hospitality sector. According to the bill analysis, many wines mature optimally within a 10–20-year window, and restricting legal sales to only 20-year-old wines left a significant portion of the collectible market underutilized. Moreover, the current 20-year threshold unintentionally incentivized Texas-based collectors to transact across state lines, to the detriment of local businesses. By realigning the age threshold with industry realities, this bill enhances the in-state exchange of valuable wine and fosters economic activity without requiring additional regulation or public expenditure.
There are no new rulemaking powers or enforcement mandates conferred by this bill, and the Legislative Budget Board confirms that there are no significant fiscal implications to the state or local governments. The bill thus promotes free enterprise, upholds private property rights, and supports a limited regulatory environment, aligning with all five core liberty principles: individual liberty, personal responsibility, free enterprise, private property rights, and limited government.
SB 1184 is a liberty-enhancing, fiscally neutral measure that improves market efficiency and respects private commerce. It is a textbook example of smart deregulation in a specialized but economically meaningful sector. As such, Texas Policy Research recommends that lawmakers vote YES on SB 1184.