A bill for an act providing for the direct shipment of beer, levying a barrel tax, providing fees, making penalties applicable, and including effective date provisions.

HF 526 allows Iowa breweries with existing "class A" permits to ship beer directly to consumers within Iowa and to out-of-state customers (where permitted by law). It requires breweries to obtain a $25 "beer direct shipper permit," pay a $5.89 per-barrel tax on direct shipments, submit biannual electronic reports, and follow labeling/shipping rules (e.g., age verification, personal use only). The bill creates new reporting requirements and tax collection mechanisms for direct shipments, while exempting shipments to out-of-state wholesalers. It specifically applies to breweries already licensed under Iowa law with federal brewer’s notices.