This bill amends various sections of the Iowa Code to regulate and tax both traditional tobacco products and heated tobacco products. It expands the definition of "cigarettes" to include heated tobacco products, as defined in the newly added subsection 15A of section 453A.1. The bill specifies that heated tobacco products are those that produce an inhalable aerosol by heating tobacco without combustion. Additionally, it modifies the tax structure, imposing a tax of 3.40 cents on each consumable unit of heated tobacco products, while maintaining the existing tax of 6.80 cents on each cigarette.

Furthermore, the bill clarifies that heated tobacco products are excluded from the broader definition of "tobacco products" in section 453A.42, which currently includes various forms of tobacco but not cigarettes or heated tobacco products. It also updates the definition of "vapor products" to include liquid nicotine instead of just nicotine, ensuring that the regulation encompasses a wider range of products. Overall, the bill aims to create a comprehensive framework for the taxation and regulation of both traditional and heated tobacco products in Iowa.

Statutes affected:
Introduced: 421B.2, 453A.1, 453A.6, 453A.42