A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions.

This bill changes reporting requirements for Iowa beer and wine permit holders. It allows eligible class "A" beer and wine permit holders who expect to owe $2,500 or less annually in taxes (and met this threshold the previous year) to file quarterly reports instead of monthly. These businesses must now submit reports by the 10th of October, January, April, and July, covering three-month periods. The change takes effect January 1, 2026, and applies only to small businesses meeting the tax threshold, not to all permit holders.