Database schema:

CREATE TABLE beers (
	id INTEGER NOT NULL -- example: ['2688', '2687'],
	brewery_id INTEGER NOT NULL -- example: ['0', '1'],
	abv REAL -- example: ['0.087', '0.065'],
	ibu REAL -- example: ['85.0', '65.0'],
	name TEXT NOT NULL -- example: ['Gordon Ale (2009)', "Dale's Pale Ale"],
	style TEXT -- example: ['American Pale Ale (APA)', 'American Double / Imperial IPA'],
	ounces REAL NOT NULL -- example: ['12.0', '16.0'],
	PRIMARY KEY (id), 
	CONSTRAINT fk_beers_breweries FOREIGN KEY(brewery_id) REFERENCES breweries (id)
)


CREATE TABLE breweries (
	id INTEGER NOT NULL -- example: ['0', '1'],
	name TEXT -- example: ['Against the Grain Brewery', 'NorthGate Brewing '],
	city TEXT -- example: ['Louisville', 'Minneapolis'],
	state TEXT -- example: ['KY', 'MN'],
	PRIMARY KEY (id)
)

Question: Which distinct state makes beer that has the least amount of bitterness?

SQL:
SELECT DISTINCT T2.state, T1.ibu FROM beers AS T1 INNER JOIN breweries AS T2 ON T1.brewery_id = T2.id WHERE T1.ibu IS NOT NULL AND T1.ibu = ( SELECT MIN(ibu) FROM beers )