The bill amends various sections of the Iowa Code to enhance the regulation of cigarette and tobacco products, focusing on the management of permits, tax payments, and reporting requirements. It defines a "state permit" to include all permits issued by the department, excluding those approved by local governments. A significant change is the requirement for all payments related to cigarette taxes and permit applications to be submitted electronically, which aims to streamline the process for both applicants and the department. Additionally, cities and counties are tasked with approving retail permit applications, which will then be issued by the department. The bill also introduces penalties for failing to submit required documentation electronically, with non-electronic submissions deemed invalid unless permitted by the director.

Moreover, the bill modifies the research activities tax credit to include individuals engaged in agriscience research, expanding eligibility beyond those involved in agricultural production. It clarifies the definitions and requirements surrounding agriscience research and makes these changes retroactively applicable to tax years beginning on or after January 1, 2017. The bill also establishes a mechanism for certain qualified cities to certify their budgets by July 1, 2025, even if they missed the original deadline, thereby streamlining the budget certification process for municipalities with populations between 20,400 and 20,500. Overall, the bill aims to improve compliance and efficiency in tobacco regulation and taxation in Iowa.

Statutes affected:
Introduced: 453A.1, 453A.6, 453A.8, 453A.13, 453A.14, 453A.15, 453A.16, 453A.17, 453A.23, 453A.28, 421.7, 421.27, 453A.35, 453A.39, 453A.40, 453A.45, 453A.46, 453A.47A, 453A.52, 453A.52B, 453A.52D, 453D.5, 453A.31, 423.1