-- Database schema
| breweries : id [ INTEGER ] primary_key , name [ TEXT ] , city [ TEXT ] , state [ TEXT ] | beers : id [ INTEGER ] primary_key , brewery_id [ INTEGER ] , abv [ REAL ] , ibu [ REAL ] , name [ TEXT ] , style [ TEXT ] , ounces [ REAL ] |
-- -- Which distinct state makes beer that has the least amount of bitterness?

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 );