---
type: "Bill"
title: "A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions."
description: "A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2025-2026"
identifier: "HF 994"
citation: "Iowa HF 994 (2025-2026)"
classification: ["bill"]
subjects: ["beer barrel taxes", "gallonage taxes"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 12
vote_count: 2
first_action: "2025-04-07"
last_action: "2025-05-06"
source: "openstates"
source_identifier: "ocd-bill/7d40ae05-7509-4f88-8405-46f1e1fd75d1"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 994&ga=91"
source_hash: "4c719af1873090143e2b7c43f93f1c0f7e3fc5ac9557a8e588b255fe8b8795eb"
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 HF 994 (2025-2026) — A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, 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/HF994.html)
2. **Enrolled with Governor's Action** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGEG/91/attachments/HF994.html)
3. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/Attachments/HF994_GovLetter.pdf)
4. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/attachments/HF994.html)

## Votes

- Shall the bill pass? — **47–1** (pass) · upper
- Shall the bill pass? — **92–0** (pass) · lower

## Sponsors

- COMMITTEE ON WAYS AND MEANS — primary (organization)

## Timeline

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

- **2025-04-07** Introduced, placed on Ways and Means calendar. `introduction`
- **2025-04-17** Passed House, yeas 92, nays 0. `passage`
- **2025-04-24** Explanation of vote.
- **2025-04-17** Immediate message.
- **2025-04-21** Message from House.
- **2025-04-21** Read first time, attached to SF 631. `reading-1`
- **2025-04-23** Substituted for SF 631.
- **2025-04-23** Passed Senate, yeas 47, nays 1. `passage`
- **2025-04-23** Immediate message.
- **2025-04-24** Message from Senate.
- **2025-05-06** Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
- **2025-05-06** 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/7d40ae05-7509-4f88-8405-46f1e1fd75d1`. Confidence: reported (aggregated from official Iowa legislature records).