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

SF 475: Imposing a tax on certain products containing nicotine or nonnicotine substances, creating the Iowa cancer research fund, and including effective date provisions

Became SF 638 · Its progress continues under the new number.

What it does

This bill imposes a tax on certain products containing nicotine or nonnicotine substances.15 tax per cartridge.8 cent tax per pouch. For a vapor product requiring the use of e-liquids, the bill imposes a tax of percent upon the retail sales price. For e-liquids sold separately from a vapor cartridge, the bill imposes a tax of percent upon the retail sales prices. The taxes imposed pursuant to the bill are collected by the department of revenue and are in addition to any other taxes imposed by law, including the state sales tax.

Sponsors

Health and Human Services committee

Cost

See the fiscal note

Senate File 638 is estimated to increase revenue to the Iowa Cancer Research Fund by the amounts in Figure 1.

Senate subcommittee · named March 18, 2025

  • Sen. Mike Klimesh (R) · mike.klimesh@legis.iowa.gov
  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Herman C. Quirmbach (D) · herman.quirmbach@legis.iowa.gov

Lobbying · 7 for, 10 against

For: Common Good Iowa; Iowa Behavioral Health Association (IBHA); Iowa Chapter of the National Association of Pediatric Nurse Practitioners; Iowa Chapter-American Academy of Pediatrics; Iowa Integrated Health Planning and Advisory Council; Iowa Medical Society; Iowa Nurses Association

Against: Altria Client Services LLC and its Affiliates; Americans For Prosperity; FUELIowa (PMCI); Iowa Retail Federation; Iowa Taxpayers Association; Iowans For Alternatives To Smoking And Tobacco; Maverik, Inc.; PMI US Corporate Services Inc. and Affiliates; Philip Morris International; RAI Service Co.

In plain words

  1. February 18, 2025Filed in the Senate and sent to the Health and Human Services committee · as SSB 1137
  2. February 18, 2025Senate subcommittee named: Klimesh, Celsi and Salmon · as SSB 1137
  3. February 20, 2025Subcommittee recommended passing it with changes · as SSB 1137
  4. February 26, 2025Approved by the Senate committee, and given a new number: SF 475 · as SSB 1137
  5. March 3, 2025Filed in the Senate
  6. March 3, 2025Approved by the Senate committee
  7. March 4, 2025Sent to the Senate Ways and Means committee
  8. March 11, 2025Senate subcommittee named: Klimesh, Dawson and Petersen
  9. March 18, 2025Senate subcommittee named: Klimesh, Dawson and Quirmbach
  10. March 20, 2025Subcommittee recommended passing it with changes
  11. April 22, 2025Approved by the Senate committee, and given a new number: SF 638

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/SF475