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

SF 631 changes the reporting and payment schedule for beer barrel and wine gallonage taxes in Iowa. It allows class "A" and special class "A" beer permit holders, and class "A" wine permit holders, to file reports and pay taxes on a quarterly basis instead of monthly. This option is available to businesses that expect to be liable for no more than $2,500 in these taxes for a 12-month period and met that threshold in the previous year. The quarterly deadlines are set for October 10, January 10, April 10, and July 10. The bill is scheduled to take effect on January 1, 2026.