---
type: "Bill"
title: "A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions."
description: "A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2025-2026"
identifier: "SF 612"
citation: "Iowa SF 612 (2025-2026)"
classification: ["bill"]
subjects: ["bonds", "cigarettes", "city government", "county government", "electronic records", "electronics", "excise taxes", "forms", "reports", "retail", "revenue department", "smoking", "taxation", "tobacco", "vapor products"]
status: "enacted"
primary_sponsors: []
version_count: 7
action_count: 24
vote_count: 3
first_action: "2025-03-19"
last_action: "2025-06-27"
source: "openstates"
source_identifier: "ocd-bill/b46133bf-7ee1-4dd5-96c8-257b91bf32a1"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=SF 612&ga=91"
source_hash: "ae918b857463070ba94d0c23a586059ad27fd918f0a7648e2204032a95a272e0"
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 612 (2025-2026) — A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and 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/SF612.html)
2. **Amendment H-1329** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/H1329.pdf)
3. **Amendment H-1353** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/H1353.pdf)
4. **Amendment S-3190** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/S3190.pdf)
5. **Enrolled with Governor's Action** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGEG/91/attachments/SF612.html)
6. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/Attachments/SF612_GovLetter.pdf)
7. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/attachments/SF612.html)

## Votes

- Shall the bill pass? — **81–0** (pass) · lower
- Shall the bill pass? — **45–0** (pass) · upper
- Shall the bill pass? — **47–0** (pass) · upper

## Sponsors

- COMMITTEE ON WAYS AND MEANS — primary (organization)

## Timeline

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

- **2025-03-19** Introduced, placed on Ways and Means calendar. `introduction`
- **2025-03-19** Committee report, approving bill. `committee-passage`
- **2025-04-16** Passed Senate, yeas 47, nays 0. `passage`
- **2025-04-16** Immediate message.
- **2025-04-17** Message from Senate.
- **2025-04-17** Read first time, referred to Ways and Means. `reading-1`
- **2025-05-13** Rereferred to passed on file.
- **2025-05-13** Amendment H-1329 filed. `amendment-introduction`
- **2025-05-14** Substituted for HF 1052.
- **2025-05-14** Amendment H-1353 to amendment H-1329 filed, adopted. `amendment-introduction, amendment-passage`
- **2025-05-14** Amendment H-1329 adopted, as amended. `amendment-passage`
- **2025-05-14** Passed House, yeas 81, nays 0. `passage`
- **2025-05-20** Explanation of vote.
- **2025-06-27** Explanations of votes.
- **2025-05-14** Immediate message.
- **2025-05-14** Message from House, with amendment S-3190.
- **2025-05-14** Fiscal note.
- **2025-05-14** Senate concurred with S-3190.
- **2025-05-14** Passed Senate, yeas 45, nays 0. `passage`
- **2025-05-14** Immediate message.
- **2025-05-14** Message from Senate.
- **2025-05-23** Reported correctly enrolled, signed by President and Speaker, and sent to Governor.
- **2025-06-06** Fiscal note.
- **2025-06-06** 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/b46133bf-7ee1-4dd5-96c8-257b91bf32a1`. Confidence: reported (aggregated from official Iowa legislature records).