# Iowa SF 612: 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.

Iowa SF 612, 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., is a 91st General Assembly (2025–2026) Senate bill sponsored by COMMITTEE ON WAYS AND MEANS; status signed, last action 2025-06-27 (Explanations of votes.); PRIA reads it as touching household money (as of 2026-10-18).

- Canonical: https://policyrisk.com/state-bill/IA-SF612-2025-2026
- 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 612
- State: Iowa
- Session: 91st General Assembly (2025–2026)
- Title: 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.
- Status: signed
- Chamber: Senate
- Introduced: 2025-03-19
- Last action: 2025-06-27, Explanations of votes.
- Sponsor: COMMITTEE ON WAYS AND MEANS
- Cosponsors: 0
- Subjects: ways and means, passed on file
- Touches household money: yes
- Roll calls: 3 (173 yes, 0 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Tobacco businesses face electronic filing rules: cost, low. 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 perm…
- Some cities get extra budget time: mixed, low. 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 3…
- Local tobacco permits use state processing: mixed, low. 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 direc…

## Sponsors and cosponsors

- Sponsor: COMMITTEE ON WAYS AND MEANS

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-14 | Senate | Passed Senate | pass | 45 | 0 |   |
| 2025-05-14 | House | Passed House | pass | 81 | 0 |   |
| 2025-04-16 | Senate | Passed Senate | pass | 47 | 0 |   |

## Actions (24)

- 2025-06-27: Explanations of votes. (House)
- 2025-06-06: Signed by Governor. (Senate)
- 2025-06-06: Fiscal note. (legislature)
- 2025-05-23: Reported correctly enrolled, signed by President and Speaker, and sent to Governor. (Senate)
- 2025-05-20: Explanation of vote. (House)
- 2025-05-14: Message from Senate. (House)
- 2025-05-14: Immediate message. (Senate)
- 2025-05-14: Passed Senate, yeas 45, nays 0. (Senate)
- 2025-05-14: Senate concurred with S-3190. (Senate)
- 2025-05-14: Fiscal note. (legislature)
- 2025-05-14: Message from House, with amendment S-3190. (Senate)
- 2025-05-14: Immediate message. (House)
- 2025-05-14: Passed House, yeas 81, nays 0. (House)
- 2025-05-14: Amendment H-1329 adopted, as amended. (House)
- 2025-05-14: Amendment H-1353 to amendment H-1329 filed, adopted. (House)
- 2025-05-14: Substituted for HF 1052. (House)
- 2025-05-13: Amendment H-1329 filed. (House)
- 2025-05-13: Rereferred to passed on file. (House)
- 2025-04-17: Read first time, referred to Ways and Means. (House)
- 2025-04-17: Message from Senate. (House)
- 2025-04-16: Immediate message. (Senate)
- 2025-04-16: Passed Senate, yeas 47, nays 0. (Senate)
- 2025-03-19: Committee report, approving bill. (Senate)
- 2025-03-19: Introduced, placed on Ways and Means calendar. (Senate)

## Bill text

- As Introduced: [PDF](https://www.legis.iowa.gov/docs/publications/LGI/91/SF612.pdf)
- Enrolled: [PDF](https://www.legis.iowa.gov/docs/publications/LGE/91/SF612.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/SF612.pdf)
- [Enrolled (PDF)](https://www.legis.iowa.gov/docs/publications/LGE/91/SF612.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)
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Source: PRIA, https://policyrisk.com/state-bill/IA-SF612-2025-2026 (as of 2026-10-18).
