Bills › 91st General Assembly
Concerning the beer barrel tax
Sponsored by the Senate Commerce Committee
Topics:Alcohol, cannabis & gamingTaxes
Same legislation: SSB 3062
Where it is now
- Done: IntroducedJanuary 22, 2026
- Done: SubcommitteeJanuary 22, 2026
- Done: Senate committeeFebruary 11, 2026
- Stopped: Passes the SenateDied when the General Assembly ended
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary People who hold certain beer permits would pay different tax amounts depending on where their beer comes from. Instead of paying the same rate for everything, they would pay $5.89 per barrel for imported beer and a lower rate of $1.86 per barrel for beer made in American breweries.1
Read the official explanation
89 to the department of revenue on every 31-gallon barrel of beer manufactured for sale or sold in this state at wholesale and on all beer imported into this state for sale at wholesale and sold in this state at wholesale. Special class “A” beer permittees pay a like amount on all beer manufactured for consumption on the premises and on all beer sold at retail at the manufacturing premises for consumption off the premises. Other quantities and fractional parts of a barrel are taxed at a proportional rate. 86 for every 31-gallon barrel of beer manufactured in an American brewery, defined in the bill, and at a like rate for any other quantity or for the fractional part of a barrel.
Why it matters. Class “A” and special class “A” beer permittees would pay a lower tax rate of $1.86 per 31-gallon barrel for beer manufactured in an American brewery compared to the current rate of $5.89. These permittees would continue to pay $5.89 per 31-gallon barrel for foreign import beer.2
Senate subcommittee
Named February 18, 2026. It hasn’t reported yet.
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
Iowa Code it changes
Lobbying
7 for · 4 against · 7 undecided · Who →
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91st General Assembly
Similar bills
- HSB 309 Concerning the beer barrel tax91st General Assembly · Subcommittee recommends passageNearly identical
- HSB 690 Concerning the beer barrel tax, and including effective date provisions91st General Assembly · Approved by committeeVery similar
Matched by wording or an identical title.