The bill amends various sections of the Iowa Code to enhance the regulation of cigarette and tobacco products, focusing on the issuance 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. The bill mandates electronic submission for cigarette tax payments and permit applications, streamlining the process for both applicants and the department. Cities and counties are tasked with approving retail permit applications, which must also be processed electronically. Penalties are introduced for late or improper submissions, with a $50 fine for each occurrence, and documentation not submitted electronically will be deemed invalid unless an alternative method is approved by the director.

Additionally, the bill modifies the research activities tax credit to include individuals engaged in agriscience research, expanding eligibility beyond agricultural production. It establishes that all tobacco-related permit fees will be collected by the department and credited to the respective city or county. The bill also sets a deadline for electronic submission of cigarette and tobacco tax returns starting July 1, 2025, with provisions for exceptions upon request. Furthermore, it allows qualified cities to certify their budgets by July 1, 2025, without public hearings or protests. The bill is considered of immediate importance and takes effect upon enactment.

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