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package Sam::Constants;
use strict;
use warnings;
...
our @EXPORT_OK = qw( PRE REGULAR POST );

1;

---- list_txt.tt2

Here's a list for [% date %]:
...
[% list_alt %]
[% END %]
[% INCLUDE email_footer_txt.tt2 %]

use Sam::Constants qw(REG PRE POST);
    ...

...
    $tt->process( $email_args{text_template},
        $email_args{content_ref} )
      || die $tt->error(), "\n";

    $content_ref->{PRE}     = PRE;
    $content_ref->{REG} = REG;