Bill
Bill > SF2291
summary
Introduced
02/12/2026
02/12/2026
In Committee
02/16/2026
02/16/2026
Crossed Over
Passed
Dead
Introduced Session
91st General Assembly
Bill Summary
Under current law, class “A” beer permittees pay $5.89 to the department of revenue on every 31-gallon barrel of beer manufactured for sale or sold in this state at wholesale and on all beer imported into this state for sale at wholesale and sold in this state at wholesale. Special class “A” beer permittees pay a like amount on all beer manufactured for consumption on the premises and on all beer sold at retail at the manufacturing premises for consumption off the premises. Other quantities and fractional parts of a barrel are taxed at a proportional rate. This bill instead requires a class “A” or special class “A” beer permittee to pay $5.89 for every 31-gallon barrel of foreign import beer, defined in the bill, and $1.86 for every 31-gallon barrel of beer manufactured in an American brewery, defined in the bill, and at a like rate for any other quantity or for the fractional part of a barrel.
AI Summary
This bill modifies the beer barrel tax by establishing different tax rates based on the origin of the beer. Currently, all beer, whether manufactured in-state or imported, is taxed at $5.89 per 31-gallon barrel. The bill introduces new definitions: "American brewery" refers to facilities located within the United States where beer is made, and "foreign import beer" is beer manufactured and brought in from outside the U.S. Under the proposed changes, beer manufactured in an American brewery will be taxed at a lower rate of $1.86 per 31-gallon barrel, while foreign import beer will continue to be taxed at the existing rate of $5.89 per 31-gallon barrel, with proportional rates for other quantities. This change applies to both class "A" and special class "A" beer permittees, who are businesses licensed to manufacture or sell beer.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Commerce (Senate)
Last Action
Subcommittee: Dawson, Bisignano, and Bousselot. S.J. 313. (on 02/18/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF2291 |
| BillText | https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/SF2291.html |
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