Bills › 91st General Assembly
Imposing a tax on certain products containing nicotine or nonnicotine substances, and including effective date and applicability provisions
Topics:Health care
Where it is now
- Done: IntroducedFebruary 18, 2025
- Done: SubcommitteeFebruary 18, 2025
- Done: Senate committeeFebruary 26, 2025
- Next: Passes the Senate
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 475 → Its progress continues under the new number. Go to SF 475 What’s a funnel?
What’s in it
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.
Read the full explanation
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, 2026, 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 defines “e-liquid”, “nicotine pouch”, “retail sales price”, and “vapor cartridge”. The bill takes effect upon enactment in order for the department of revenue to adopt emergency rules to implement the bill. The bill applies to the retail sales of e-liquids, nicotine pouches, and vapor cartridges made on or after July 1, 2025.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Amendments adopted later aren’t reflected. Full bill text
Senate subcommittee
Named February 18, 2025. On February 20, 2025 it recommended amendment and passage.
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
Fiscal note
Senate File 638 is estimated to increase revenue to the Iowa Cancer Research Fund by the amounts in Figure 1.
- Vaping Products and Nicotine Pouches, Taxation · May 5, 2025
Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note
Iowa Code it changes
Amends§453A.35
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
7 for · 10 against · 15 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
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91st General Assembly
Earlier and later bills are matched by wording or an identical title; check the text to be sure it’s the same idea.
Similar bills
- HF 2011 Relating to the taxation and regulation of alternative nicotine products and vapor product…91st General Assembly · In 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.