Bills › 91st General Assembly
Relating to the regulation and taxation of tobacco products and heated tobacco products
Sponsored by the House Ways and Means Committee
Topics:Taxes
Where it is now
- Done: IntroducedMarch 19, 2025
- Done: SubcommitteeMarch 19, 2025
- Done: House committeeApril 23, 2025
- Stopped: Passes the HouseDied when the General Assembly ended
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
This bill relates to the regulation and taxation of tobacco products and heated tobacco products.2 by including heated tobacco products in the definition of cigarette for the purpose of cigarette sales including the determining of the basic cost of cigarettes and the selling of cigarettes at less than cost under Code chapter 421B.1(4) to provide that the definition of “cigarette” includes heated tobacco products for purposes of Code chapter 453A (cigarette and tobacco taxes and regulation of alternative nicotine products and vapor products).
Read the full explanation
The bill defines “heated tobacco products” for purposes of Code chapter 453A, subchapter I (cigarettes and alternative nicotine products and vapor products), to mean a product containing tobacco that produces an inhalable aerosol by heating the tobacco by means of a device without combustion of the tobacco or by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.1(29).1(29) to provide that the definition of “vapor product” include liquid nicotine rather than just nicotine, and replaces the use of the term “other substance” in the definition with the term “liquid”.80 cents on each cigarette.40 cents.43 on all tobacco products in this state at a rate of percent of the wholesale price of the tobacco products, except little cigars and snuff. Currently, cigarettes are also excluded from the percent tax on the wholesale price. By amending the definition of “tobacco products” in Code chapter 453A, subchapter II, to exclude heated tobacco products, the bill excludes heated tobacco products including vapor products from the percent tax on the wholesale price of tobacco products. The bill defines “cigarette” to include heated tobacco products for purposes of regulating cigarettes under Code chapter 453C (tobacco product manufacturers —— financial obligations).
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
House subcommittee
Named February 12, 2026. Meeting: Wednesday, February 25 · 12:30 PM · RM 305 (Cancelled).
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
4 written public comments to its subcommittee: March 27, 2025 (2), March 27, 2025 (2) · on the Legislature’s site
Iowa Code it changes
Amends§421B.2§453A.1§453A.42§453A.6§453C.1
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
4 for · 6 against · 11 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
91st General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.