(a) The General Assembly finds and recognizes that the tax incentives of the Native Wine Law of this state have provided incentives to encourage the expansion of the grape wine and other fruit wine industry in Arkansas, have caused the increase in the planting of grapes, berries, and other fruits, and have stimulated the construction, expansion, and operation of native wineries, with resulting benefits of employment, not only in the grape and berry production industry and in the wineries, but also in related industries which furnish cartons, bottles, petroleum products, fertilizer products, farm machinery and equipment, barrels, and related supplies and materials necessary and incidental to the wine industry.

(b) The stimulation of business activity in this state by the Native Wine Law, with resulting employment, is determined by the General Assembly to be essential to the economic welfare of this state.

(c) The General Assembly further notes that a number of states have enacted legislation similar to the Native Wine Law or other means of promoting the growth of fruits and vegetables used in the wine industry and that these laws in other states, as in Arkansas, have been enacted under guarantees of the Twenty-First Amendment to the United States Constitution that granted to states complete control over alcoholic beverages within and shipped into, their boundaries.

(d)

(1) The General Assembly is further aware of proposed legislation presented in recent sessions of the United States Congress which, if passed, would not only destroy the tax incentive plans such as the Native Wine Law, but will also directly and proportionately destroy those growers of wine grapes, fruits, and berries, and wineries within such states who acted in reliance and good faith upon the benefits of the tax incentive plan to make the initial investments to enter into the wine production business.

(2) The enactment of federal legislation prohibiting the continuation of tax incentive plans, such as the Native Wine Law, could not only be disastrous to the fruit and berry growers of this state and to the wineries which have invested funds in plants and equipment, but could also contribute to unemployment not only in these industries, but would substantially reduce the demands for goods and services which support the native fruit and berry production industry and the native winery industry, thereby creating a statewide economic decline.

(e) The General Assembly therefore determines that the enactment of this subchapter is essential to establish a special fruit wine industry-subsidy plan, to be implemented in the event federal legislation is enacted obviating the Native Wine Law, thereby protecting fruit and berry growers from economic collapse and further promoting the high level of employment in this state.