All Roll Calls
Yes: 139 • No: 1
IowaHF 99491st General Assembly (2025–2026)House
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
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Beer and wine businesses gain quarterly filing
Beginning January 1, 2026, qualifying Iowa businesses can report and pay beer barrel and wine gallonage taxes quarterly instead of monthly. This option covers Class A and special Class A beer permit holders and Class A wine permit holders. For each tax, holders must reasonably expect to owe no more than $2,500 for the July 1–June 30 year. They must also have owed no more than $2,500 for that tax in the immediately preceding July 1–June 30 year. Reports and payments are due October 10 for July–September, January 10 for October–December, April 10 for January–March, and July 10 for April–June. Monthly filing remains required for holders who do not qualify, and tax rates stay unchanged. The existing 10% wine-tax penalty remains when the required report is not filed and tax is not paid on time.
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.
5/6/2025HouseReported correctly enrolled, signed by Speaker and President, and sent to Governor.
5/6/2025HouseMessage from Senate.
4/24/2025HouseExplanation of vote.
4/24/2025HouseImmediate message.
4/23/2025SenatePassed Senate, yeas 47, nays 1.
4/23/2025SenateSubstituted for SF 631.
4/23/2025SenateRead first time, attached to SF 631.
4/21/2025SenateMessage from House.
4/21/2025SenateImmediate message.
4/17/2025HousePassed House, yeas 92, nays 0.
4/17/2025HouseIntroduced, placed on Ways and Means calendar.
4/7/2025House
Bill Text
As Introduced
Enrolled
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