Bills › 91st General Assembly
Relating to the taxation and regulation of alternative nicotine products and vapor products, creating the Iowa cancer research fund, and including effective date provisions
Sponsored by Rep. Jason Gearhart (R)
Topics:Health care
Where it is now
- Done: IntroducedJanuary 13, 2026
- Stopped: SubcommitteeDied when the General Assembly ended
- Next: House committeeFunnel: by February 20, 2026
- Next: Passes the House
- 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 regulates alternative nicotine products and vapor products and imposes taxes upon the wholesale sales price of such products, and makes numerous conforming changes to Code chapter 453A (cigarettes and tobacco-related products). The bill defines “nicotine analog” to mean a substance that has a chemical structure that is substantially similar to nicotine, or that has an effect on the central nervous system that is substantially similar to, or greater than, the effects of nicotine on the central nervous system.
Read the full explanation
The bill adds “nicotine analog” to the definitions of “alternative nicotine product” and “vapor product”. The bill imposes a tax on alternative nicotine and vapor products upon any person engaged as a distributor of alternative nicotine products and vapor products, at the rate of percent of the wholesale sales price of such products. In the alternative, a tax is imposed on the use or storage of alternative nicotine and vapor products, at the rate of percent of the cost of such products, if the percent tax on the wholesale sales price has not been paid. The revenue generated by the bill is credited to the new Iowa cancer research fund (fund), under the authority of the department of health and human services (HHS). The bill specifies moneys in the fund shall not be disbursed prior to July 1, 2027, and shall only be appropriated for purposes related to supporting and funding cancer research in the state. The bill requires HHS to develop an application process and guidelines for cancer researchers to receive moneys from the fund. The fund is not subject to reversion and moneys or earnings attributable to the fund are credited to the fund. The bill takes effect January 1, 2027.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Iowa Code it changes
Amends§453A.1§453A.35§453A.40§453A.42§453A.44§453A.45§453A.46§453A.47§453A.47C§453A.48
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
5 for · 7 against · 5 undecided · Who →
Similar bills
- SF 638 Relating to the taxation and regulation of alternative nicotine products and vapor product…91st General Assembly · Approved by committeeNearly identical
Matched by the wording of each bill’s explanation, or an identical title. Companion bills and renumbered versions of this bill aren’t listed; they’re the same bill.