HF795 • 2026

A bill for an act relating to the measurement of units sold for purposes of cigarette and tobacco regulation and taxation, and including effective date provisions.(Formerly HSB 92 .)

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: COMMITTEE ON WAYS AND MEANS
Last action: 2025-04-21
Official status: Withdrawn. H.J. 1010 .
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

A bill for an act relating to the measurement of units sold for purposes of cigarette and tobacco regulation and taxation, and including effective date provisions.(Formerly HSB 92 .)

What This Bill Does

A bill for an act relating to the measurement of units sold for purposes of cigarette and tobacco regulation and taxation, and including effective date provisions.(Formerly HSB 92 .)

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2025-04-21 Iowa Legislature
Withdrawn. H.J. 1010 .
2025-04-21 Iowa Legislature
SF 604 substituted. H.J. 997 .
2025-03-05 Iowa Legislature
Introduced, placed on Ways and Means calendar. H.J. 520 .

Official Summary Text

A bill for an act relating to the measurement of units sold for purposes of cigarette and tobacco regulation and taxation, and including effective date provisions.(Formerly HSB 92 .)

Current Bill Text

Read the full stored bill text

House

File

795

-

Introduced

HOUSE

FILE

795

BY

COMMITTEE

ON

WAYS

AND

MEANS

(SUCCESSOR

TO

HSB

92)

A

BILL

FOR

An

Act

relating

to

the

measurement

of

units

sold

for

purposes

1

of

cigarette

and

tobacco

regulation

and

taxation,

and

2

including

effective

date

provisions.

3

BE

IT

ENACTED

BY

THE

GENERAL

ASSEMBLY

OF

THE

STATE

OF

IOWA:

4

TLSB

1388HV

(1)

91

jm/jh

H.F.

795

Section

1.

Section

453C.1,

subsection

10,

Code

2025,

is

1

amended

to

read

as

follows:

2

10.

“Units

sold”

means

the

number

of

individual

cigarettes

3

sold

in

the

state

by

the

applicable

tobacco

product

4

manufacturer,

whether

directly

or

through

a

distributor,

5

retailer,

or

similar

intermediary

or

intermediaries,

during

the

6

year

in

question,

as

measured

by

excise

taxes

collected

by

the

7

state

on

in

packs

bearing

required

to

bear

the

excise

stamp

of

8

the

state

or

on

in

the

case

of

roll-your-own

tobacco

containers

9

on

which

a

tax

is

due

pursuant

to

chapter

453A

.

The

department

10

of

revenue

shall

adopt

rules

as

are

necessary

to

ascertain

11

the

amount

of

state

excise

tax

paid

on

the

cigarettes

of

such

12

tobacco

product

manufacturer

for

each

year.

13

Sec.

2.

EFFECTIVE

DATE.

This

Act,

being

deemed

of

immediate

14

importance,

takes

effect

upon

enactment.

15

EXPLANATION

16

The

inclusion

of

this

explanation

does

not

constitute

agreement

with

17

the

explanation’s

substance

by

the

members

of

the

general

assembly.

18

This

bill

updates

the

definition

of

“units

sold”

when

19

measuring

individual

cigarettes

sold

in

the

state

to

mean

packs

20

required

to

bear

the

excise

stamp

of

the

state,

and

updates

21

“units

sold”

for

roll-your-own

tobacco

to

mean

roll-your-own

22

tobacco

on

which

tax

is

due

pursuant

to

Code

chapter

453A.

23

The

bill

takes

effect

upon

enactment.

24

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