Iowa SF638 regulates and taxes alternative nicotine and vapor products, creating the Iowa cancer research fund.

Iowa SF638 introduces regulations and taxes on alternative nicotine and vapor products. It defines "nicotine analog" and imposes a tax on distributors at 10% of the wholesale sales price. The bill also taxes the use or storage of these products at 10% of their cost if the distributor tax hasn't been paid. Revenue from these taxes funds the Iowa cancer research fund, managed by the Department of Health and Human Services, dedicated to cancer research. The bill takes effect January 1, 2026.

Iowa SF638 regulates and taxes alternative nicotine and vapor products, creating the Iowa cancer research fund.

Iowa SF638 introduces regulations and taxes on alternative nicotine and vapor products. It defines "nicotine analog" and imposes a tax on distributors at 10% of the wholesale sales price. The bill also taxes the use or storage of these products at 10% of their cost if the distributor tax hasn't been paid. Revenue from these taxes funds the Iowa cancer research fund, managed by the Department of Health and Human Services, dedicated to cancer research. The bill takes effect January 1, 2026.