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
6 provisions identified: 2 benefits, 2 costs, 2 mixed.
Historic rehab credit refunds by year
You can get a cash refund when your historic preservation credit is bigger than your tax bill. The refund percent depends on when your tax year starts: 2023 is 95%, 2024 is 90%, 2025 is 85%, 2026 is 80%, and 2027 and later is 75%. This applies to projects with agreements entered on or after July 1, 2014. The rule is effective January 1, 2025.
New cigarette taxes and stamp rules
Beginning June 6, 2025, owners of cigarette vending machines pay 3.06 cents per cigarette dispensed, and they must pay electronically. Manufacturers must stamp packs before shipping them into Iowa, unless shipping to a permitted Iowa distributor or the distributor’s agent. All cigarette samples must go to a permitted stamping distributor, carry stamps, and be reported with notarized affidavits; the distributor pays the sample tax by separate electronic remittance. When a tax rate rises, take inventory at close of business the day before, and file and pay the inventory tax electronically within 30 days.
New permits and bonds for tobacco sellers
All permits now end each June 30. Starting July 1, 2025, distributor, cigarette vendor, and wholesaler permits issued in July–September cost $100, and each duplicate location costs $5. You cannot get a state or manufacturer permit without an approved bond; interstate operators must post at least $1,000, and railway car retailers must post $500. Distributing agents must apply online, pay $100 per location, and carry a bond. Out-of-state delivery retailers must hold a state permit, and cities/counties approve local retailer permits through the state portal. The state sends permit fees to city or county treasurers, and other amounts go to the state’s general fund as required by law.
Monthly tobacco shipping and tax reports
Carriers that bring tobacco into Iowa must e‑file a shipment report by the 10th each month. Late reports cost $50 each time, and refusing to report or allow records checks can be a serious misdemeanor. Distributors with an Iowa business must file a monthly return by the 20th on state e‑forms and pay the tax; they can get a discount up to 5% set by the director. Stamping agents and distributors must e‑file required data within 20 days after each quarter and keep invoices and books for five years. A $50 penalty applies when you file required documents late, even if no tax is due.
One city gets budget deadline fix
A city with a 2020 census population between 20,400 and 20,500 that missed its budget deadline can certify by July 1, 2025. It is treated as compliant as of April 30, 2025. For that budget year, no hearing is required and people cannot file a written protest.
Electronic-only filing for tobacco businesses
The department provides permit and tax forms electronically. You must submit applications, bonds, stamp orders, returns, reports, notices, certifications, and penalty payments in the department’s electronic format. Paper or wrong formats are not valid unless the director allows another method. If you cannot file electronically, you may request permission to use an alternative method.
Sponsors & Cosponsors
Sponsor
COMMITTEE ON WAYS AND MEANS
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 5/14/2025
Passed House
Yes: 81 • No: 0
Senate vote • 5/14/2025
Passed Senate
Yes: 45 • No: 0
Senate vote • 4/16/2025
Passed Senate
Yes: 47 • No: 0
Actions Timeline
Explanations of votes.
6/27/2025legislatureSigned by Governor.
6/6/2025GovernorFiscal note.
6/6/2025legislatureReported correctly enrolled, signed by President and Speaker, and sent to Governor.
5/23/2025SenateExplanation of vote.
5/20/2025legislatureMessage from Senate.
5/14/2025SenateImmediate message.
5/14/2025legislaturePassed 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.
5/14/2025HouseImmediate message.
5/14/2025legislaturePassed House, yeas 81, nays 0.
5/14/2025HouseAmendment H-1329 adopted, as amended.
5/14/2025legislatureAmendment H-1353 to amendment H-1329 filed, adopted.
5/14/2025legislatureSubstituted for HF 1052.
5/14/2025legislatureAmendment H-1329 filed.
5/13/2025legislatureRereferred to passed on file.
5/13/2025legislatureRead first time, referred to Ways and Means.
4/17/2025legislatureMessage from Senate.
4/17/2025SenateImmediate message.
4/16/2025legislaturePassed Senate, yeas 47, nays 0.
4/16/2025SenateCommittee report, approving bill.
3/19/2025legislatureIntroduced, placed on Ways and Means calendar.
3/19/2025legislature
Bill Text
As Introduced
Enrolled
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