Iowa legislation · 91st General Assembly
Iowa HF2406: A BILL FOR An Act relating to administration of and taxation on tobacco-related products including imposing a tax on alternative nicotine products and vapor products
Status: In committee, February 11, 2026
An Act relating to administration of and taxation on tobacco-related products including imposing a tax on alternative nicotine products and vapor products.
What the bill says
A bill FOR An Act relating to administration of and taxation on tobacco-related products including imposing a tax on alternative nicotine products and vapor products.
From the introduced text, February 11, 2026:
A BILL FOR An Act relating to administration of and taxation on tobacco-related products including imposing a tax on alternative nicotine products and vapor products. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5801YH (5) jm/jh H.F. 2406 DIVISION I TAXATION ON TOBACCO-RELATED PRODUCTS Section 1. Section 453A.1, Code 2026, is amended by adding the following new subsection: NEW SUBSECTION. 18A. "Nicotine" means any form of the chemical nicotine, including any salt or complex, from any source, and includes nicotinic alkaloids and nicotine analogs and any substance intended to mimic or replicate the pharmacological effect of nicotine. For purposes of this subsection, any communication by, or on behalf of, the manufacturer, distributor, or retailer of a tobacco product that indicates that the product contains a nicotine analog constitutes presumptive evidence that the product contains a nicotine analog and meets the definition of nicotine. Sec. 2. Section 453A.1, subsection 28, Code 2026, is amended to read as little cigars as defined in section 453A.42, subsection 6; cheroots; stogies; periques; granulated; plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff, snuff flour; cavendish; plug and twist tobacco; fine-cut and other chewing tobaccos; shorts; or refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to …
Sponsors
- Brett Barker (R, 51) · primary sponsor
- Steven Bradley (R, 66)
- Michael Bergan (R, 63)
- Norlin Mommsen (R, 70)
- Shannon Latham (R, 55)
Latest actions
- : Introduced, referred to Ways and Means. H.J. 258 .
Subjects: vapor products, smoking, nicotine, excise taxes, taxation, tobacco
Common questions
- What is HF2406?
- HF2406 is a bill in the Iowa Legislature (91st General Assembly): A BILL FOR An Act relating to administration of and taxation on tobacco-related products including imposing a tax on alternative nicotine products and vapor products.
- What does HF2406 do?
- In its own words: A bill FOR An Act relating to administration of and taxation on tobacco-related products including imposing a tax on alternative nicotine products and vapor products.
- What is the status of HF2406?
- In committee as of February 11, 2026. Latest action: Introduced, referred to Ways and Means. H.J. 258 . (February 11, 2026).
- Who sponsored HF2406?
- Brett Barker (R, 51), with 4 co-sponsors.
- Where is the official record for HF2406?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=HF+2406&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.