All Roll Calls
Yes: 139 • No: 1
IowaHF 99491st General Assembly (2025–2026)HouseWALLET
A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions. (Formerly HSB 273.) Effective date: 01/01/2026.
Sponsored By: COMMITTEE ON WAYS AND MEANS
Signed by Governor
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Quarterly filing for small beer and wine permits
Beginning January 1, 2026, some class A and special class A beer permit holders and class A wine permit holders can file and pay taxes quarterly instead of monthly. You qualify if you expect to owe $2,500 or less for the July 1–June 30 year and also owed $2,500 or less for the prior July 1–June 30 year. Quarterly due dates are Oct 10 (July-Sep), Jan 10 (Oct-Dec), Apr 10 (Jan-Mar), and Jul 10 (Apr-Jun). Others keep monthly filings due on the 10th of each month.
10% penalty for late wine tax
Beginning January 1, 2026, class A wine permit holders who file or pay late owe a penalty. The penalty is 10% of the unpaid wine gallonage tax. It applies each time a required report and payment is late.
Sponsors & Cosponsors
Sponsor
COMMITTEE ON WAYS AND MEANS
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/23/2025
Passed Senate
Yes: 47 • No: 1
House vote • 4/17/2025
Passed House
Yes: 92 • No: 0
Actions Timeline
Signed by Governor.
5/6/2025GovernorReported correctly enrolled, signed by Speaker and President, and sent to Governor.
5/6/2025SenateMessage from Senate.
4/24/2025SenateExplanation of vote.
4/24/2025legislatureImmediate message.
4/23/2025legislaturePassed Senate, yeas 47, nays 1.
4/23/2025SenateSubstituted for SF 631.
4/23/2025legislatureRead first time, attached to SF 631.
4/21/2025legislatureMessage from House.
4/21/2025HouseImmediate message.
4/17/2025legislaturePassed House, yeas 92, nays 0.
4/17/2025HouseIntroduced, placed on Ways and Means calendar.
4/7/2025legislature
Bill Text
As Introduced
Enrolled
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