A bill for an act imposing a tax on certain products containing nicotine or nonnicotine substances, and including effective date and applicability provisions.

This bill imposes taxes on specific nicotine and nonnicotine products sold at retail in Iowa. It charges $1.15 per vapor cartridge, $0.068 per nicotine pouch, and 15% of the retail price for vapor products requiring e-liquids or separately sold e-liquids. All tax revenue flows to the new Iowa Cancer Research Fund, managed by the Department of Health and Human Services, and cannot be used before July 1, 2026, for cancer research funding only. The tax applies to products defined in the bill, including e-liquids, nicotine pouches, and vapor cartridges, and is in addition to existing state taxes.