All Roll Calls
Yes: 173 • No: 0
IowaSF 61291st General Assembly (2025–2026)SenateWALLET
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.
Sponsored By: COMMITTEE ON WAYS AND MEANS
Signed by Governor
ways and meanspassed on file
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 1 costs, 2 mixed.
Tobacco businesses face electronic filing rules
Beginning June 6, 2025, required tobacco applications, fees, reports, returns, payments, and records must be submitted electronically. Required information from cigarette stamping agents and distributors must also use the state’s format. Other submission methods are invalid unless the director permits them. Late returns, reports, or other required documents showing no tax due carry a $50 penalty per occurrence. A separate rule sets a $50 penalty per occurrence for late tobacco-products reports required under section 453A.45.
Some cities get extra budget time
Effective June 6, 2025, qualifying Iowa cities get extra time to certify budgets for the year starting July 1, 2025. Cities qualify if they missed the deadline and had 2,400 through 20,500 residents in the 2020 census. They must certify by July 1, 2025, and are treated as having complied on April 30, 2025. Cities using this extension can skip the otherwise-required hearing, and the usual budget protest process does not apply.
Local tobacco permits use state processing
Beginning June 6, 2025, cities approve retail cigarette and tobacco permits inside city limits; county boards approve them outside cities. The Iowa Department of Revenue issues approved permits for local governments and collects the fees. Local governments must use the state portal unless the director allows another method. Fees collected for local permits go to the applicable city or county general fund. Other covered stamp, fee, and penalty revenue goes to Iowa’s general fund, except amounts reserved for a health care trust fund.
Sponsors & Cosponsors
Sponsor
COMMITTEE ON WAYS AND MEANS
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 5/14/2025
Passed Senate
Yes: 45 • No: 0
House vote • 5/14/2025
Passed House
Yes: 81 • No: 0
Senate vote • 4/16/2025
Passed Senate
Yes: 47 • No: 0
Actions Timeline
Explanations of votes.
6/27/2025HouseSigned by Governor.
6/6/2025SenateFiscal note.
6/6/2025legislatureReported correctly enrolled, signed by President and Speaker, and sent to Governor.
5/23/2025SenateExplanation of vote.
5/20/2025HouseMessage from Senate.
5/14/2025HouseImmediate message.
5/14/2025SenatePassed Senate, yeas 45, nays 0.
5/14/2025SenateSenate concurred with S-3190.
5/14/2025SenateFiscal note.
5/14/2025legislatureMessage from House, with amendment S-3190.
5/14/2025SenateImmediate message.
5/14/2025HousePassed House, yeas 81, nays 0.
5/14/2025HouseAmendment H-1329 adopted, as amended.
5/14/2025HouseAmendment H-1353 to amendment H-1329 filed, adopted.
5/14/2025HouseSubstituted for HF 1052.
5/14/2025HouseAmendment H-1329 filed.
5/13/2025HouseRereferred to passed on file.
5/13/2025HouseRead first time, referred to Ways and Means.
4/17/2025HouseMessage from Senate.
4/17/2025HouseImmediate message.
4/16/2025SenatePassed Senate, yeas 47, nays 0.
4/16/2025SenateCommittee report, approving bill.
3/19/2025SenateIntroduced, placed on Ways and Means calendar.
3/19/2025Senate
Bill Text
As Introduced
Enrolled
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