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91st General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 1052: Relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions

Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.

What it does

This bill relates to state and local taxation and regulations. DIVISION I —— CIGARETTE AND TOBACCO-RELATED REGULATIONS. The bill specifies that cities and counties may approve tobacco-related retail permits but the department shall issue the permit to the applicant on behalf of the city or county. The bill requires the city or county to use the electronic portal of the department to process retail permit applications. If a city or county is unable to use the electronic portal of the department, the city or county may request permission from the director of revenue to process retail applications by another method.

Sponsors

Ways and Means committee

Cost

Minimal

The creation of a $50 penalty for the failure to timely submit certain documentation to the IDR in Division I of the Bill may increase revenue to the General Fund; however, this is anticipated to be minimal.

House subcommittee · named January 28, 2025

  • Rep. Brent Siegrist (R) · brent.siegrist@legis.iowa.gov
  • Rep. Christian A. Hermanson (R) · christian.hermanson@legis.iowa.gov
  • Rep. Elizabeth Wilson (D) · elizabeth.wilson@legis.iowa.gov

Lobbying · 2 for, 0 against

For: AMVC Management Services; Department of Revenue

In plain words

  1. January 28, 2025Filed in the House and sent to the Ways and Means committee · as HSB 90
  2. January 28, 2025House subcommittee named: Siegrist, Hermanson and Wilson · as HSB 90
  3. February 12, 2025Subcommittee recommended passing it · as HSB 90
  4. May 12, 2025Approved by the House committee · as HSB 90
  5. May 12, 2025Committee vote: 22–0 · as HSB 90
  6. May 13, 2025Filed in the House
  7. May 13, 2025Cost estimate (fiscal note) posted
  8. May 13, 2025Approved by the House committee, and given a new number: HF 1052 · as HSB 90
  9. May 14, 2025Withdrawn

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/91/HF1052