---
type: "Bill"
title: "A bill for an act relating to the taxation and regulation of alternative nicotine products and vapor products, making appropriations, and including effective date provisions."
description: "A bill for an act relating to the taxation and regulation of alternative nicotine products and vapor products, making appropriations, and including effective date provisions."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2025-2026"
identifier: "SF 2480"
citation: "Iowa SF 2480 (2025-2026)"
classification: ["bill"]
subjects: ["appropriations", "diseases", "excise taxes", "nicotine", "reports", "tax credits", "tax refunds", "taxation", "vapor products"]
status: "enacted"
primary_sponsors: []
version_count: 9
action_count: 39
vote_count: 1
first_action: "2026-04-09"
last_action: "2026-05-26"
source: "openstates"
source_identifier: "ocd-bill/89657cbf-5e68-4ce0-9092-7d594ae58756"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 2480&ga=91"
source_hash: "b84cdcfae243f33715cb1aa4cdcfb27d45eaf3757c181e27542df578dbe53409"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ia"]
---

# Iowa SF 2480 (2025-2026) — A bill for an act relating to the taxation and regulation of alternative nicotine products and vapor products, making appropriations, and including effective date provisions.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/SF2480.html)
2. **Amendment H-8467** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/H8467.pdf)
3. **Amendment H-8468** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/H8468.pdf)
4. **Amendment S-5201** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/S5201.pdf)
5. **Enrolled with Governor's Action** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGEG/91/attachments/SF2480.html)
6. **Reprinted** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGR/91/attachments/SF2480.html)
7. **Reprinted Marked Up** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGRM/91/attachments/SF2480.html)
8. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/Attachments/SF2480_GovLetter.pdf)
9. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/attachments/SF2480.html)

## Votes

- Shall the bill pass? — **44–0** (pass) · upper

## Sponsors

- COMMITTEE ON APPROPRIATIONS — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-04-09** Introduced, placed on Appropriations calendar. `introduction`
- **2026-04-09** Committee report, approving bill. `committee-passage`
- **2026-04-13** Referred to Ways and Means. `referral-committee`
- **2026-04-13** Subcommittee: Driscoll, Koelker, and Petersen.
- **2026-04-13** Subcommittee Meeting: 04/14/2026 12:00PM Senate Lounge.
- **2026-04-14** Subcommittee recommends passage. `committee-passage-favorable`
- **2026-04-15** Committee report, recommending passage. `committee-passage`
- **2026-04-20** Fiscal note.
- **2026-04-21** Amendment S-5201 filed. `amendment-introduction`
- **2026-04-22** Amendment S-5201 adopted. `amendment-passage`
- **2026-04-22** Passed Senate, yeas 44, nays 0. `passage`
- **2026-04-22** Immediate message.
- **2026-04-22** Message from Senate.
- **2026-04-22** Read first time, referred to Ways and Means. `reading-1`
- **2026-04-23** Subcommittee: Siegrist, Wessel-Kroeschell and Young.
- **2026-04-23** Subcommittee Meeting: 04/27/2026 12:30PM RM 304.
- **2026-04-23** Fiscal note.
- **2026-04-27** Subcommittee recommends passage. `committee-passage-favorable`
- **2026-04-28** Committee report, recommending passage. `committee-passage`
- **2026-04-28** Committee vote: Yeas, 20. Nays, 4. Excused, 1.
- **2026-04-29** Pursuant to Rule 31.7, referred to Appropriations.
- **2026-04-30** Subcommittee: Weldon, Johnson, R. and Wood.
- **2026-04-30** Subcommittee Meeting: 05/01/2026 10:00AM RM 304.
- **2026-05-01** Subcommittee recommends passage. `committee-passage-favorable`
- **2026-05-02** Committee report, recommending passage. `committee-passage`
- **2026-05-02** Committee vote: Yeas, 20. Nays, 1. Excused, 4.
- **2026-05-02** Placed on Appropriations calendar.
- **2026-05-02** Unanimous consent for immediate consideration.
- **2026-05-02** Amendment H-8467, yeas 30, nays 55, filed, lost.
- **2026-05-02** Explanation of vote.
- **2026-05-02** Amendment H-8468, yeas 28, nays 57, filed, lost.
- **2026-05-02** Explanation of vote.
- **2026-05-02** Passed House, yeas 67, nays 18. `passage`
- **2026-05-02** Explanation of vote.
- **2026-05-02** Immediate message.
- **2026-05-02** Message from House.
- **2026-05-18** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
- **2026-05-19** Fiscal note.
- **2026-05-26** Signed by Governor. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/89657cbf-5e68-4ce0-9092-7d594ae58756`. Confidence: reported (aggregated from official Iowa legislature records).