# Iowa SF 2480: A bill for an act relating to the taxation and regulation of alternative nicotine products and vapor products, making appropriations, and including effective date provisions. (Formerly SSB 3193.) Effective date: 01/01/2027. Iowa SF 2480, A bill for an act relating to the taxation and regulation of alternative nicotine products and vapor products, making appropriations, and including effective date provisions. (Formerly SSB 3193.) Effective date: 01/01/2027., is a 91st General Assembly (2025–2026) Senate bill sponsored by COMMITTEE ON APPROPRIATIONS; status signed, last action 2026-05-26 (Signed by Governor.); PRIA reads it as touching household money (as of 2026-10-18). - Canonical: https://policyrisk.com/state-bill/IA-SF2480-2025-2026 - As of: 2026-10-18 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Iowa SF 2480 - State: Iowa - Session: 91st General Assembly (2025–2026) - Title: A bill for an act relating to the taxation and regulation of alternative nicotine products and vapor products, making appropriations, and including effective date provisions. (Formerly SSB 3193.) Effective date: 01/01/2027. - Status: signed - Chamber: Senate - Introduced: 2026-04-09 - Last action: 2026-05-26, Signed by Governor. - Sponsor: COMMITTEE ON APPROPRIATIONS - Cosponsors: 0 - Subjects: ways and means, appropriations - Touches household money: yes - Roll calls: 3 (139 yes, 75 no in all) - Economic provisions PRIA read: 7 ## Summary No summary available. ## Bill overview: provisions PRIA read - New Funding Supports Kids With Cancer: benefit, low. The law creates an interest-earning Health Care Trust Fund for existing cigarette and tobacco taxes and new nicotine and vapor taxes. Its money cannot be transferred to the general fund. Beginning July 1, 2027, the first $3 million in annual net added product-tax revenue goes to the State Board of… - Distributors Can Recover Certain Product Taxes: benefit, low. Beginning January 1, 2027, distributors can recover reported and paid taxes on covered nicotine and vapor products. Refunds or credits cover products shipped outside Iowa for out-of-state use or sale, returned to manufacturers, or destroyed by distributors. Taxpayers can also receive refunds of ove… - Buyers Must Report Untaxed Nicotine Products: cost, low. Beginning January 1, 2027, consumers owe tax on covered nicotine or vapor products acquired for use or storage in Iowa when the product tax is unpaid. The same rates apply as the distributor tax. You must file a monthly return and pay by the 20th day of the next month. You have no return duty under… - Nicotine Shippers Face Reports and Penalties: cost, low. Beginning January 1, 2027, shipment-reporting rules cover alternative nicotine and vapor products entering Iowa. Common carriers must report electronically by the 10th day of each month for the prior month's deliveries. Covered transportation by others must be reported within 30 days. Reporting fai… - Nicotine Businesses Face Licensing and Record Rules: cost, low. Beginning January 1, 2027, covered nicotine and vapor distributors and subjobbers need a license for each business location. Eligible out-of-state businesses shipping to Iowa retailers can apply for distributor licenses. Covered distributors, subjobbers, retailers, and public warehouses generally m… - New Taxes on Nicotine and Vapor Products: cost, low. Beginning January 1, 2027, Iowa taxes covered nicotine and vapor products, including products with nicotine-like chemicals called nicotine analogs. Alternative nicotine products carry a 5-cent tax per container with up to 20 units; extra units are taxed proportionally. Vapor solution containing nic… - Sellers Face Tax Duties With Limited Discounts: mixed, low. Beginning January 1, 2027, covered Iowa distributors and licensed out-of-state distributors report prior-month quantities and wholesale prices monthly. Returns and tax payments are due by the 20th; the Revenue Director may allow a discount of up to 5%. Retailers making taxable deliveries within Iow… ## Sponsors and cosponsors - Sponsor: COMMITTEE ON APPROPRIATIONS ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-05-02 | House | Passed House | pass | 67 | 18 | | | 2026-05-02 | legislature | Amendment H-8468 | fail | 28 | 57 | | | 2026-04-22 | Senate | Passed Senate | pass | 44 | 0 | | ## Actions (39) - 2026-05-26: Signed by Governor. (Senate) - 2026-05-19: Fiscal note. (legislature) - 2026-05-18: Reported correctly enrolled, signed by President and Speaker, and sent to Governor. (Senate) - 2026-05-02: Message from House. (Senate) - 2026-05-02: Immediate message. (House) - 2026-05-02: Explanation of vote. (House) - 2026-05-02: Passed House, yeas 67, nays 18. (House) - 2026-05-02: Explanation of vote. (House) - 2026-05-02: Amendment H-8468, yeas 28, nays 57, filed, lost. (House) - 2026-05-02: Explanation of vote. (House) - 2026-05-02: Amendment H-8467, yeas 30, nays 55, filed, lost. (House) - 2026-05-02: Unanimous consent for immediate consideration. (House) - 2026-05-02: Placed on Appropriations calendar. (House) - 2026-05-02: Committee vote: Yeas, 20. Nays, 1. Excused, 4. (House) - 2026-05-02: Committee report, recommending passage. (House) - 2026-05-01: Subcommittee recommends passage. (legislature) - 2026-04-30: Subcommittee Meeting: 05/01/2026 10:00AM RM 304. (legislature) - 2026-04-30: Subcommittee: Weldon, Johnson, R. and Wood. (House) - 2026-04-29: Pursuant to Rule 31.7, referred to Appropriations. (House) - 2026-04-28: Committee vote: Yeas, 20. Nays, 4. Excused, 1. (House) - 2026-04-28: Committee report, recommending passage. (House) - 2026-04-27: Subcommittee recommends passage. (legislature) - 2026-04-23: Fiscal note. (legislature) - 2026-04-23: Subcommittee Meeting: 04/27/2026 12:30PM RM 304. (legislature) - 2026-04-23: Subcommittee: Siegrist, Wessel-Kroeschell and Young. (House) - 2026-04-22: Read first time, referred to Ways and Means. (House) - 2026-04-22: Message from Senate. (House) - 2026-04-22: Immediate message. (Senate) - 2026-04-22: Passed Senate, yeas 44, nays 0. (Senate) - 2026-04-22: Amendment S-5201 adopted. (Senate) - 2026-04-21: Amendment S-5201 filed. (Senate) - 2026-04-20: Fiscal note. (legislature) - 2026-04-15: Committee report, recommending passage. (Senate) - 2026-04-14: Subcommittee recommends passage. (legislature) - 2026-04-13: Subcommittee Meeting: 04/14/2026 12:00PM Senate Lounge. (Senate) - 2026-04-13: Subcommittee: Driscoll, Koelker, and Petersen. (Senate) - 2026-04-13: Referred to Ways and Means. (Senate) - 2026-04-09: Committee report, approving bill. (Senate) - 2026-04-09: Introduced, placed on Appropriations calendar. (Senate) ## Bill text - As Introduced: [PDF](https://www.legis.iowa.gov/docs/publications/LGI/91/SF2480.pdf) - Enrolled: [PDF](https://www.legis.iowa.gov/docs/publications/LGE/91/SF2480.pdf) ## Related bills - HF 2801: A bill for an act modifying the major economic growth attraction program, and including effective date provisions. (Formerly HSB 785.) Effective date: 10/02/20… (signed) - SF 2472: A bill for an act relating to state and local government taxes, fees, financial authority, and budgets, by modifying property assessment provisions, divisions… (signed) - HF 2601: A bill for an act relating to campaign finance, including participation in ballot issue campaigns by foreign nationals and investigations of election misconduc… (signed) - SF 2399: A bill for an act relating to bail and bond amounts and conditions. (Formerly SSB 3162.) Effective date: 07/01/2026. (signed) - SF 2471: A bill for an act relating to fees for lifetime fur harvester licenses. (Formerly SF 2317, SSB 3121.) Effective date: 07/01/2026. (signed) - SF 2299: A bill for an act relating to the district-to-community college sharing or concurrent enrollment program. (Formerly SF 2176.) Vetoed 6-2-26. (vetoed) ## Sources - [As Introduced (PDF)](https://www.legis.iowa.gov/docs/publications/LGI/91/SF2480.pdf) - [Enrolled (PDF)](https://www.legis.iowa.gov/docs/publications/LGE/91/SF2480.pdf) ## Related - [HF 2801: A bill for an act modifying the major economic growth attraction program, and i…](https://policyrisk.com/state-bill/IA-HF2801-2025-2026) - [SF 2472: A bill for an act relating to state and local government taxes, fees, financial…](https://policyrisk.com/state-bill/IA-SF2472-2025-2026) - [HF 2601: A bill for an act relating to campaign finance, including participation in ball…](https://policyrisk.com/state-bill/IA-HF2601-2025-2026) - [SF 2399: A bill for an act relating to bail and bond amounts and conditions. (Formerly S…](https://policyrisk.com/state-bill/IA-SF2399-2025-2026) - [SF 2471: A bill for an act relating to fees for lifetime fur harvester licenses. (Former…](https://policyrisk.com/state-bill/IA-SF2471-2025-2026) - [SF 2299: A bill for an act relating to the district-to-community college sharing or conc…](https://policyrisk.com/state-bill/IA-SF2299-2025-2026) - [Iowa bills](https://policyrisk.com/states/iowa/bills) - [Iowa state hub](https://policyrisk.com/states/iowa) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/IA-SF2480-2025-2026 (as of 2026-10-18).