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IA SF638
Bill
Status
4/22/2025
Primary Sponsor
Ways & Means
Click for details
AI Summary
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Imposes a 10% tax on the wholesale sales price of alternative nicotine products and vapor products, with distributors responsible for payment; a 10% use/storage tax applies if the wholesale tax has not been paid
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Defines "nicotine analog" as substances chemically similar to nicotine or with similar/greater effects on the central nervous system, and adds this term to existing definitions of alternative nicotine and vapor products
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Creates the Iowa Cancer Research Fund under the Department of Health and Human Services, funded entirely by revenue from the new tax on alternative nicotine and vapor products
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Prohibits disbursement of fund moneys before July 1, 2026, with all funds restricted exclusively to supporting cancer research in Iowa; HHS must develop application processes and guidelines for researchers
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Takes effect January 1, 2026
Legislative Description
A bill for an act relating to the taxation and regulation of alternative nicotine products and vapor products, creating the Iowa cancer research fund, and including effective date provisions.(Formerly SF 475, SSB 1137.)
Last Action
Subcommittee: Dawson, Quirmbach, and Taylor. S.J. 41.
1/12/2026