Bills › 91st General Assembly

Relating to health-related matters, including health-related professions, nutrition, medication, and taxes on certain products, and including effective date and applicability provisions

Topics:Health careFamilies & human servicesTaxes

Same legislation: SSB 3130, SSB 3139, SF 2367, HF 2676

Where it is now

  1. Done: IntroducedFebruary 9, 2026
  2. Done: SubcommitteeFebruary 9, 2026
  3. Done: House committeeFebruary 17, 2026
  4. Skipped: Passes the HouseContinued as HF 2676
  5. Next: Senate committee
  6. Next: Passes the Senate
  7. Next: To the Governor
  8. Next: Signed into law

Became HF 2676 → Its progress continues under the new number. Go to HF 2676 What’s a funnel?

What’s in it

AI summary This bill makes several changes to health and tax laws in Iowa. It requires certain medical professionals to take classes on nutrition, allows ivermectin to be sold without a prescription, and bans specific food dyes in school meals. It also creates new taxes on tobacco, vapor products, and hemp products to fund health care. Additionally, it makes it easier for psychologists to work with patients in other states through a new agreement.1

Read the official explanation

_____ This bill relates to the regulation of health-related matters, including health-related professions, health facilities, nutrition, and taxation. The bill is organized in divisions. DIVISION I —— CONTINUING EDUCATION REQUIREMENTS —— NUTRITION AND METABOLIC HEALTH. The bill requires the board of medicine and the board of physician assistants to adopt rules requiring certain licensees to receive continuing education credits regarding nutritional and metabolic health as a condition of license renewal. DIVISION II —— CERTIFICATE OF NEED. The bill changes the definition of “new institutional health service” or “changed institutional health service”. The bill alters the list of items that are excluded from the provisions of Code chapter 135 (department of health and human services —— public health), subchapter VI (health facilities). The bill strikes a provision restricting the department of health and human services (HHS) from processing applications for an intermediate care facility for persons with an intellectual disability, or considering a new or changed institutional health service for an intermediate care facility for persons with an intellectual disability, unless the new or changed beds shall not result in an increase in the total number of medical assistance certified intermediate care facility beds for persons with an intellectual disability in the state, exclusive of those beds at the state resource centers or other state institutions, beyond 1,636 beds. The bill replaces a requirement that HHS hold a public hearing on an application for a certificate of need with a requirement that the department provide a period for the submission of written comments from affected persons. _____ expiring certificate of need. DIVISION III —— SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM —— SUMMER ELECTRONIC BENEFITS TRANSFER FOR CHILDREN PROGRAM. The bill requires HHS to continuously maintain state participation in the federal supplemental nutrition assistance program (SNAP) by administering the program in accordance with guidelines approved by the United States department of agriculture, food and nutrition service, to define “eligible foods” as “healthy foods”, as that term is defined by the department, and to seek any federal approval necessary to ensure that provision of benefits is continuous. The bill requires HHS to ensure that the provision of SNAP benefits to recipients is uninterrupted. The bill also allows HHS to participate in the summer electronic benefits transfer for children program, subject to federal approval of guidelines for eligible foods under the program that are similar to the guidelines for eligible foods under SNAP. DIVISION IV —— IVERMECTIN —— OVER-THE-COUNTER AVAILABILITY. The bill allows a pharmacist, pharmacy, or other person to distribute ivermectin for human consumption as an over-the-counter medicine. A pharmacist, pharmacy, or other person who distributes ivermectin pursuant to the bill shall not be subject to professional discipline or civil or criminal penalties. DIVISION V —— SCHOOL FOODS AND BEVERAGES. The bill prohibits school districts, certain charter schools, and innovation zone schools from serving meals to students as part of the school’s breakfast or lunch program that contain blue dye 1, blue dye 2, green dye 3, potassium bromate, propylparaben, red dye 40, yellow dye 5, or yellow dye 6, unless the foods or beverages in the meal were received as part of a direct delivery from the foods in schools program of the United States department of agriculture. _____ after the end of the school day. The bill requires nonpublic schools that use moneys appropriated by the general assembly to provide breakfast or lunch to students to ensure that the meals comply with the same prohibition on ingredients as school districts. This division of the bill applies to school years beginning on or after July 1, 2027. DIVISION VI —— PSYCHOLOGY INTERJURISDICTIONAL COMPACT. The bill creates an interstate compact to allow psychologists from other states to practice telepsychology with patients living in Iowa, to practice “face-to-face” psychology on a temporary basis in Iowa, and to allow Iowa psychologists to practice telepsychology with patients in other states. The compact is intended to authorize regulatory authorities to afford legal recognition, in a manner consistent with the terms of the compact, to psychologists licensed in another state. The compact does not apply when a psychologist is licensed in both the “home” and “receiving” states. A commission is created to oversee the compact, which is effective upon the enactment into law by the seventh compact state. DIVISION VII —— CIGARETTE TAXATION.05 cents per cigarette.01. The bill also raises the tax on loose tobacco products inserted into a vending machine from which assembled cigarettes are dispensed.52 cents. By increasing the cigarette tax in the bill, the inventory tax is also assessed on cigarettes remaining in inventories taxed under the previous tax rate that is equal to the difference between the previous tax rate and the new tax rate.35A. _____ DIVISION VIII —— TAX ON TOBACCO PRODUCTS.43(1)(b) for a combined rate of percent tax on the wholesale sales price. The bill combines the percent rate and the percent rate and raises the tax on tobacco products from the combined rate of percent to percent of the wholesale sales price. Currently, the tax on cigars is capped at cents per cigar.43(1).19 per ounce. By increasing the tax on the wholesale sales price of tobacco products in the bill, the inventory tax is assessed on any tobacco products remaining in inventories taxed under the previous tax rate that is equal to the difference between the previous tax rate and the new tax rate.35A.43. DIVISION IX —— EXCISE TAX ON VAPOR PRODUCTS. The bill creates an excise tax on vapor products at a rate of percent on the sales price from the retail sale, including a delivery sale, of vapor products to consumers. The excise tax is in addition to any other tax imposed by law. The excise tax shall be collected at the point of sale from the consumer. _____ product excise tax as nearly as possible in conjunction with the administration of the state sales and use tax law, except that portion of the law that implements the streamlined sales and use tax agreement.35A. The bill requires the department to adopt rules to administer the new excise tax. The bill makes other conforming changes to implement the new tax. DIVISION X —— EXCISE TAX ON CONSUMABLE HEMP PRODUCTS. The bill creates an excise tax on consumable hemp products at a rate of percent on the sales price from the retail sale, including a delivery sale, of consumable hemp products to consumers. The excise tax is in addition to any other tax imposed by law. The bill requires the department to adopt rules to administer the new excise tax. The bill requires the director of revenue to administer the consumable hemp excise tax as nearly as possible in conjunction with the administration of the state sales and use tax law, except that portion of the law that implements the streamlined sales and use tax agreement.35A.

Changed since by amendments S-5173, S-5062, H-8090, H-8071, H-8070, H-8069, H-8063; see Amendments.

Full bill text · What changed before it passed2

House subcommittee

Named February 11, 2026. On February 12, 2026 it recommended 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

8 written public comments to its subcommittee: February 26, 2026 (1), February 16, 2026 (4), February 12, 2026 (3) · on the Legislature’s site

Fiscal note

AI summary This bill addresses various health and education matters, including restrictions on certain ingredients in school meals and limits on digital instruction for young students. While there is no anticipated fiscal impact for the state, school districts may face increased meal costs beginning fiscal year 2028, and the administrative costs for state-level changes cannot be determined at this time. The bill also enters Iowa into an interstate compact to allow psychologists to practice across state lines via telepsychology or temporary face-to-face visits.3

From the note: While there is no anticipated fiscal impact for the State, school districts may have increased meal item costs to meet the requirements of the Bill beginning July 1, 2027 (FY 2028).

Reading a fiscal note4

Iowa Code it changes

Creates§126.24§147M.1§234.12B§283A.6§453A.47D§453F.1§453F.2

Amends§135.61§135.62§135.65§135.70§148.3§148C.3§204.7§234.1§256E.7§256F.4§283A.10§331.303§331.653§331.756§453A.1§453A.15§453A.24§453A.32§453A.33§453A.35§453A.35A§453A.39§453A.40§453A.42§453A.43§453A.45§453A.51§453A.6

How the Code works5

Lobbying

3 for · 18 against · 60 undecided · Who →

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