A bill for an act relating to the regulation and taxation of tobacco products and heated tobacco products.

This bill redefines "cigarette" to include heated tobacco products for tax and regulatory purposes, while creating a separate definition for these products. It imposes a 3.4-cent tax per unit of heated tobacco (half the 6.8-cent tax on traditional cigarettes) and excludes heated tobacco products from the 22% wholesale tax applied to other tobacco products like cigars. The bill specifically clarifies that heated tobacco products are distinct from vapor products (e.g., e-cigarettes), which remain regulated under different provisions. These changes directly affect manufacturers, retailers, and consumers of heated tobacco products within Iowa.