A bill for an act imposing a tax on certain products containing nicotine or nonnicotine substances, creating the Iowa cancer research fund, and including effective date provisions.

This bill imposes new taxes on specific nicotine and non-nicotine products sold in Iowa. It establishes a tax of $1.15 per vapor cartridge and 6.8 cents per nicotine pouch. Additionally, a 15% tax is placed on the retail sales price of vapor products requiring e-liquids and e-liquids sold separately. The revenue generated from these new taxes will be directed to a newly created Iowa cancer research fund, managed by the Department of Health and Human Services, to support cancer research within the state. Disbursements from this fund are set to begin on July 1, 2026.