This bill amends various sections of the Iowa Code to include heated tobacco products in the definitions and regulations pertaining to tobacco products. Specifically, it expands the definition of "cigarette" to encompass heated tobacco products, which are defined as products that produce an inhalable aerosol by heating tobacco without combustion. The bill also clarifies that heated tobacco products do not fall under the category of vapor products. Additionally, it introduces a new tax structure, imposing a tax of 3.40 cents on each unit of heated tobacco product, while maintaining the existing tax of 6.80 cents on each cigarette.

Furthermore, the bill modifies the definition of "tobacco products" to exclude heated tobacco products from the 22 percent tax on the wholesale price of tobacco products, thereby ensuring that these products are treated differently from traditional tobacco items. The changes aim to regulate and tax heated tobacco products similarly to cigarettes, while also providing clarity on their classification and taxation. Overall, the bill seeks to address the growing market of heated tobacco products and ensure appropriate regulatory measures are in place.

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