This bill amends various sections of the Iowa Code concerning cigarette and tobacco regulations, tax credits, and city budget certification deadlines. It redefines "state permit" to include all permits issued by the department, excluding those for retailers approved by local governments. The bill mandates electronic submission for cigarette tax payments and permit applications, streamlining the process and introducing penalties for non-compliance. It also allows cities and counties to approve retail permit applications, with the department issuing permits on their behalf, and establishes that all permits will expire annually on June 30. Additionally, it specifies that permit fees and penalties will be credited to the state general fund, with provisions for remitting fees collected on behalf of cities.

Moreover, the legislation modifies the research activities tax credit to include individuals engaged in agriscience research, retroactively applicable to tax years beginning on or after January 1, 2017. It introduces a special budget certification deadline for qualified cities, allowing them to certify their budgets by July 1, 2025, without public hearings or protests. The bill emphasizes the importance of electronic submissions for tobacco-related documentation and provides a mechanism for individuals unable to submit electronically to request alternative methods. Overall, the bill aims to enhance compliance and streamline processes related to tobacco regulations and local taxation.

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