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IA HF2406

Bill

Status

Introduced

2/11/2026

Primary Sponsor

Brett Barker

Click for details

Origin

House of Representatives

91st General Assembly

AI Summary

  • Increases the cigarette tax from 6.8 cents to 14.3 cents per cigarette, with vending machine sales taxed at 6.43 cents per cigarette instead of 3.6 cents.

  • Establishes an annual inflation adjustment mechanism for cigarette taxes beginning January 1, 2029, based on surveys of average retail cigarette prices conducted by the Department of Revenue.

  • Expands the definition of "nicotine" to include nicotine analogs, salts, alkaloids, and any substance intended to mimic nicotine's pharmacological effects.

  • Broadens the definition of "tobacco products" to include products suitable for consumption in any manner, not just chewing or pipe smoking.

  • Requires the Department of Revenue to publish any adjusted tax rates in the Iowa Administrative Bulletin and on the department's website.

Legislative Description

A bill for an act relating to administration of and taxation on tobacco-related products including imposing a tax on alternative nicotine products and vapor products.

Last Action

Introduced, referred to Ways and Means. H.J. 258.

2/11/2026

Committee Referrals

Ways and Means2/11/2026

Full Bill Text

No bill text available