Iowa 2025-2026 Regular Session

Iowa Senate Bill SF475

Introduced
3/3/25  

Caption

A bill for an act imposing a tax on certain products containing nicotine or nonnicotine substances, creating the Iowa cancer research fund, and including effective date provisions.(Formerly SSB 1137; See SF 638.)

Impact

The passage of SF475 will have a significant impact on the state's regulations pertaining to the sale and taxation of vaping and nicotine products. The bill delineates the funds raised specifically for cancer research, which is mandated to be used solely for that purpose after a waiting period until July 1, 2026. This allocation aims to streamline financial support for research endeavors, thereby looking to enhance the state's capabilities in addressing cancer treatment and prevention. Additionally, by creating a clear funding channel, the legislation could potentially stimulate greater innovation and collaboration in cancer research efforts across Iowa.

Summary

Senate File 475 focuses on public health initiatives by imposing new taxes on certain nicotine and nonnicotine products. This bill establishes a dedicated Iowa cancer research fund, funded by the collected taxes. The specific tax structure includes a $1.15 tax per vapor cartridge and a 6.8 cents tax per nicotine pouch, as well as a 15% tax on retail sales of e-liquids. The intent of these taxes is to generate revenue that will support advancements in cancer research within the state, endorsing health improvements and outcomes for Iowa residents.

Contention

While SF475 is largely positioned as a public health enhancement, it is likely to face scrutiny from various stakeholders, particularly in industries affected by the new taxes. Some opponents may argue that these taxes could deter retail sales of vaping products, and impose a financial burden on consumers. Moreover, there will be discussions regarding the effectiveness of such tax measures on changing behaviors related to nicotine consumption. Balancing public health priorities against economic impacts on businesses and consumers is anticipated to be a central theme in debates surrounding the bill.

Companion Bills

IA SSB1137

Related A bill for an act imposing a tax on certain products containing nicotine or nonnicotine substances, and including effective date and applicability provisions.(See SF 475, SF 638.)

IA SF638

Similar To 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.)

Similar Bills

IA SSB1137

A bill for an act imposing a tax on certain products containing nicotine or nonnicotine substances, and including effective date and applicability provisions.(See SF 475, SF 638.)

CA AB2847

Firearms: unsafe handguns.

HI SB1147

Relating To Tobacco Products.

HI HB993

Relating To Tobacco Products.

KY HB190

AN ACT relating to taxation.

HI HB1423

Relating To Electronic Smoking Devices.

HI HB1423

Relating To Electronic Smoking Devices.

HI HB1329

Relating To Electronic Smoking Products.