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

SF 638: Relating to the taxation and regulation of alternative nicotine products and vapor products, creating the Iowa cancer research fund, and including 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 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.

Sponsors

Ways and Means (successor To Ssb 1137) 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 January 12, 2026

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Herman C. Quirmbach (D) · herman.quirmbach@legis.iowa.gov
  • Sen. Jeff Taylor (R) · jeff.taylor@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. April 22, 2025Filed in the Senate
  2. April 22, 2025Approved by the Senate committee
  3. May 5, 2025Cost estimate (fiscal note) posted
  4. June 16, 2025Sent to the Senate Ways and Means committee
  5. January 12, 2026Senate subcommittee named: Dawson, Quirmbach and Taylor

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/SF638