IA
Iowa House Bill HF1052

Iowa 2025-2026 Regular Session

Iowa House Bill HF1052

Caption

A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions.(Formerly HSB 90.)

Impact

The legislation significantly impacts local governments by consolidating tobacco regulation authority under state oversight, allowing the state to collect fees while still permitting cities and counties to support retail permit applications. This could lead to increased state revenue through streamlined processes for tobacco permits. Moreover, it establishes a deadline for cities with populations within a specified range to certify their budgets, ensuring timely compliance with budgetary regulations, thereby affecting their fiscal planning and fiscal health.

Summary

House File 1052 introduces various changes related to state and local taxation and regulations, particularly focusing on the regulation of tobacco-related products and amendments to the budget certification process for certain cities. The bill aims to unify and streamline the issuance and management of tobacco-related retail permits by allowing localities to approve permits while the state department oversees their issuance. Additionally, it mandates that all associated submissions and documentation be handled electronically, enhancing efficiency in tax collection and compliance.

Contention

While the bill's proponents argue that these measures will promote a more efficient and standardized approach to tobacco regulation and local budget management, critics may raise concerns regarding the loss of local control over tobacco regulations and budgetary processes. The requirement for electronic submissions might also pose challenges for smaller municipalities that are less equipped to manage such digital processes, thus potentially exacerbating existing disparities between urban and rural governance.

Latest IA HF1052 Activity

View All Events: IA 2025-2026 Regular Session HF1052

Companion Bills

IA SF612

Similar To A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions. (Formerly SSB 1153.) Effective date: 06/06/2025, 07/01/2025. Applicability date: 01/01/2025.

IA HSB90

Related A bill for an act relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties.(See HF 1052.)

IA SSB1153

Related A bill for an act relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties.(See SF 612.)

Previously Filed As

IA HF2710

A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(Formerly HSB 723.)

IA SF345

A bill for an act relating to the regulation of certain tobacco products, providing penalties, and including effective date provisions. (Formerly SSB 1128.) Effective date: 01/01/2025.

IA SF2427

A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions. (Formerly SSB 3179.)

IA HF715

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions.(Formerly HSB 187.)

IA SF565

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions. (Formerly SSB 1148.) Effective date: 06/01/2023, 07/01/2023, 01/01/2024, 01/01/2026. Applicability date: 01/01/2023, 07/01/2024.

IA SF2398

A bill for an act relating to state taxation by modifying alternate and individual income tax rates, and including effective date and retroactive applicability provisions.(Formerly SSB 3038.)

IA SSB3179

A bill for an act relating to the duties and responsibilities of the department of revenue including confidentiality of records, sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(See SF 2427.)

IA HSB723

A bill for an act relating to the duties and responsibilities of the department of revenue including confidentiality of records, sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(See HF 2710.)

IA SSB1148

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions.(See SF 565.)

IA HSB187

A bill for an act relating to state and local finance and the administration of the tax and related laws by the department of revenue, and including effective date, applicability, and retroactive applicability provisions.(See HF 715.)

Similar Bills

IA SF2427

A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions. (Formerly SSB 3179.)

IA SF612

A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions. (Formerly SSB 1153.) Effective date: 06/06/2025, 07/01/2025. Applicability date: 01/01/2025.

IA SSB1153

A bill for an act relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties.(See SF 612.)

IA HSB90

A bill for an act relating to cigarette and tobacco product regulations including vapor products by requiring the electronic filing of returns and other related matters, and providing penalties.(See HF 1052.)

IA HF2710

A bill for an act relating to the duties and responsibilities of the department of revenue including sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(Formerly HSB 723.)

IA SF638

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.)

IA HSB723

A bill for an act relating to the duties and responsibilities of the department of revenue including confidentiality of records, sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(See HF 2710.)

IA SSB3179

A bill for an act relating to the duties and responsibilities of the department of revenue including confidentiality of records, sports wagering, the lottery, cigarette and tobacco taxes, alcoholic beverages, and including effective date provisions.(See SF 2427.)