HF 994 — A bill for an act concerning quarterly reports on and payments of beer barrel and wine gallonage taxes, and including effective date provisions.

SHouse TFile A994 T- EEnrolled OHouse FFile I994 OAN WACT ACONCERNING KQUARTERLY IREPORTS MON RAND EPAYMENTS YOF NBEER OBARREL LAND DWINE SGALLONAGE GTAXES, OAND VINCLUDING EEFFECTIVE RDATE NPROVISIONS. O R May 6,2025 The Honorable PaulPate SecretaryofStateofIowa StateCapitol DesMoines,Iowa50319 DearMr.Secretary, Iherebytransmit:

Housie99,anAtcncrnnguatrlyeotsonndpymntsoferbrelandBE winalongeaes,anncuingfetveaterviin.IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

TheaboveHouseFileisherebyapprovedonthisdate.

Sincer Kim Governor ofIowa cc:

SecretaryoftheSenate Clerk ofthe House STATE CAPIDES MOINES,IOWA 50319 515.281.5211WWW.GOVERNOR.IOWA.GOV !i!mi]]i]iiiiiiiiiiiiiiii!i:;'!i]!iiiiiiiiiiiiiiiiii!i!iii!Uiiiiiiiniiiiiiiii!i;;i}i;iiiiiiiiitiiiii!iiKiiiiiiiii:[Ki;!i!iiniiiimii{iiiiu»i!ii![inmiimiiiisiis]t!!'i!iit»iiiiiiiiii[iisii!it!ii H o u s e F i l e 9 9 4 A N A C T C O N C E R N I N G Q U A R T E R L Y R E P O R T S O N A N D P A Y M E N T S O F B E E R B A R R E L A N D W I N E G A L L O N A G E T A X E S , A N D I N C L U D I N G E F F E C T I V E D A T E P R O V I S I O N S , B E IT E N A C T E D BY T H E G E N E R A L A S S E M B L Y O F T H E S T A T E O F I O W A ;

Section 123.137, subsection 1, Code 2025, is aamended mto e n d e d t o read aas sfollows: f o l l o w s :

a_»_a. A Except as provided in paragraph "^6^% a person holding a class "^A" or special class ^^A" beer permit shall, on or before the tenth day of each calendar month commencing on the tenth day of the calendar month following the month in which the person is issued a beer permit, make a report under oath to the department electronically, or in a manner prescribed by the director, showing the exact number of barrels of beer, or fractional parts of barrels, sold by the beer permit holder during the preceding calendar month.

TheA reportExcept shallas alsoprovided statein informationparagraph the“b”, directora requires,person andholding a class “A” or special class “A” beer permit holdersshall, shallon ator before the timetenth day of filingeach calendar month commencing on the tenth day of the calendar month following the month in which the person is issued a beer permit, make a report payunder oath to the department electronically, or in a manner prescribed by the amountdirector, showing the exact number of taxbarrels dueof atbeer, or fractional parts of barrels, sold by the ratebeer fixedpermit inholder sectionduring 2the 3preceding .calendar month.

1The 3report 6shall .also state information the director requires, and beer permit holders shall at the time of filing a report pay to the department the amount of tax due at the rate fixed in section 123.136.

A class ^^A^^“A” or special class “A” beer permit holder who reasonably expects to be liable for not more than two thousand five hundred dollars in barrel tax for the twelve-month period beginning July 1 and ending June 30, and who was liable for not mmore othan rtwo ethousand tfive hhundred adollars nin tbarrel wtax oin t h o u s a n d f i v e h u n d r e d d o l l a r s i n b a r r e l t a x i n the immediately preceding twelve-month period beginning July House PileFile 994, p.

2 1 and ending June 30, may file reports and pay taxes due as described in paragraph “a” on a quarterly basis according to the following schedule;schedule:

(4) On or before July 10 for the months of April, May, and JJune. u n e .

Section 123.184, subsection 11, , Code 2025, is amended tto orread eas aafollows: sf o l l o w s :

aj_a. Each Except as provided in paragraph a class wine permit holder on or before the tenth day of each calendar month commencing on the tenth day of the calendar month following the month in which the person is issued a permit, shall make a report under oath to the department electronically, or in a manner prescribed by the director, showing the exact number of gallons of wine and fractional parts of gallons sold by that permit holder during the preceding calendar month.

Each Except as provided in paragraph “b”, a class “A” wine permit holder on or before the tenth day of each calendar month commencing on the tenth day of the calendar month following the month in which the person is issued a permit, shall make a report under oath to the department electronically, or in a manner prescribed by the director, showing the exact number of gallons of wine and fractional parts of gallons sold by that permit holder during the preceding calendar month.

The permit holder at the time of filing this report shall pay to the department the amount of tax due at the rate fixed in ssection e123.183. c t i1 2 3 .

1b. 8 3 , b, A class wine permit holder who reasonably expects to be l i a b l e n o more than t w othousand f i vh u n d r e d d o l l a r s in wine gallonage tax for the twelve-month period beginning July 1 and ending June 30, and who was liable for not more than two thousand five hundred dollars in wine gallonage tax in the immediately preceding twelve-month period beginning July 1 and ending June 30, may file reports and pay taxes as described in paragraph on a quarterly basis according to the following s c h e d u l e :

(A class “A” wine permit holder who reasonably expects to be liable for not more than two thousand five hundred dollars in wine gallonage tax for the twelve-month period beginning July 1 )and Onending orJune before30, Octoberand 10who was liable for not more than two thousand five hundred dollars in wine gallonage tax in the monthsimmediately ofpreceding July,twelve-month August,period beginning July 1 and September.ending June 30, may file reports and pay taxes as described in paragraph “a” on a quarterly basis according to the following schedule:

((1) 2 ) On or before JanuaryOctober 10 for the months of October,July, November,August, and December.September.

(2) On or before January 10 for the months of October, November, and December.

(4) On or before July 10 for the months of April, May, and JJune. u n e .

c,c. A penalty of ten percent of the amount of the tax shall be assessed and collected if the report required to be filed pursuant to this subsection is not filed and the tax paid within the time required by this subsection.

A penalty of ten percent of the amount of the tax shall be assessed and collected if the report required to be filed pursuant to this subsection is not filed and the tax paid within the time required by this subsection.

This Act takes effect January 1, 02026. 2 6 .

______________________________ ______________________________ PAT GRASSLEY/fGRASSLEY AMY SINGjfAIRSINCLAIR Speaker of tnethe House President of the Senate I hereby certify that this bill originated in the House and is known as House File 994, Ninety-first General Assembly.

M______________________________ EMEGHAN GNELSON HNChief EClerk Lof Sthe OHouse N C h ^ e f - C l t h H o u s e Approved V_______________, y , 2025 K______________________________ IKIM RREYNOLDS EGovernor Y N O L D S % G o v e r n o r