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 updates the definition of "cigarette" in sections 421B.2 and 453A.1 to explicitly include heated tobacco products, which are defined as products that produce an inhalable aerosol by heating tobacco without combustion. Additionally, the bill introduces a new subsection that defines heated tobacco products and clarifies that they do not include vapor products. The definition of "vapor product" is also revised to specify that it includes liquid nicotine rather than just nicotine.

Furthermore, the bill establishes a tax structure for heated tobacco products, imposing a tax of 3.40 cents on each consumable unit, which is lower than the 6.80 cents tax on traditional cigarettes. It also amends the definition of "tobacco products" to exclude heated tobacco products from the 22 percent tax on the wholesale price of tobacco products, thereby aligning the taxation of heated tobacco products with that of traditional cigarettes. Overall, the bill aims to regulate and tax heated tobacco products similarly to traditional tobacco products while providing specific definitions and tax rates for each category.

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