H.F. 2341 Section 1. Section 453A.6, subsection 1, Code 2024, is 1 amended to read as follows: 2 1. There is imposed, and shall be collected and paid to the 3 department, a tax on all cigarettes used or otherwise disposed 4 of in this state for any purpose equal to six and eight-tenths 5 ten cents on each cigarette. 6 Sec. 2. Section 453A.35A, subsection 2, Code 2024, is 7 amended to read as follows: 8 2. a. Moneys in the fund shall be used only for purposes 9 related to health care, substance use disorder treatment and 10 prevention, and tobacco use prevention, cessation, and control. 11 b. Beginning July 1, 2024, the amount of revenue generated 12 from the increase in the tax on cigarettes from six and 13 eight-tenths cents to ten cents on each cigarette pursuant to 14 section 453A.6, subsection 1, shall be appropriated to the 15 department of health and human services for the purpose of 16 cancer research and prevention. 17 EXPLANATION 18 The inclusion of this explanation does not constitute agreement with 19 the explanation’s substance by the members of the general assembly. 20 This bill provides for an increase in the tax on cigarettes 21 and appropriates the increased amount of revenue generated for 22 cancer research and prevention. 23 The bill increases the tax on cigarettes from 6.8 cents to 24 10 cents on each cigarette, or from $1.36 to $2.00 per pack of 25 20 cigarettes. 26 The bill provides that beginning July 1, 2024, the amount of 27 revenue generated from the increase in the tax on cigarettes 28 and deposited in the health care trust fund under Code section 29 435A.35A shall be appropriated to the department of health 30 and human services for the purpose of cancer research and 31 prevention. 32 -1- LSB 6029YH (3) 90 pf/jh 1/ 1