Lagunitas Brewing (Petaluma, CA)
"At 4% ABV and only 98 calories, DayTime IPA represents everything we know about making hop-forward beer, expressed in a sotto voice."
At just 3 carbohydrates per 12 oz., this is clearly the "best" low carb beer I've had ... "best" meaning "less bad".
ABV 4%, 31 IBU