According to the 25w05a changelog:

Beacons and their beams now render beyond 16 chunks up to the client render distance

However, the behavior in game contradicts this statement, and the client now instead renders beacon beams beyond the limit, rendering even further than 32 chunks away, regardless of render distance value.

This causes the following issues:

• Beams outside render distance stop rendering when reloading chunks.
• Beams modified or removed outside client render distance do not reflect said changes until the player reapproaches the area again.

How to reproduce

1. Create a void world, place a beacon at the center.
2. Set your render distance to 8.
3. Set your game mode to spectator.
4. At spectator max speed, move beyond 8 chunks away from the beacon.
5. Alternatively, set your render distance to 32, and move around ~700 blocks away from the beacon.
6. Notice the beam.

Note: This is more noticeable using a resource pack to remove fog.

Expected result
The beam would stop rendering when reaching the client render distance.

Observed result
The beam is still rendered outside player's view distance, even though the chunks aren't loaded client-side.