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HF 950

Individual income tax exemption provided for income earned by certain nonresident employees.

2025-2026 Regular Session Introduced by Greg Davids

Allows inhalable hemp products with a 4.5-gram total THC cap, adds labeling, and narrows medical cannabidiol affirmative defenses to the 90-day THC purchase limit.

Introduction and first reading, referred to Taxes
#taxation-income
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WeVote Research Nonpartisan
Bill Summary · HF 950

Summary — HF 950 (Amendment H‑1083)

Note: The bill header lists HF 950 as an individual income‑tax exemption for certain nonresident employees, but the amendment text provided (H‑1083) and the attached bill synopsis address changes to state hemp/cannabidiol law (Code chapter 204). This summary focuses on the substantive amendment text supplied (H‑1083). Verify the official legislative text for final bill title and scope.

Purpose

Amendment H‑1083 revises state hemp and medical cannabidiol rules by:
- Narrowing affirmative‑defense protections for medical cannabidiol patients and primary caregivers, and
- Modifying prohibitions and exceptions related to possession, sale, and distribution of hemp flower and inhalable hemp products (including nebulizable and vaporizable forms).

Key provisions

  • Strikes an existing paragraph in Section 204.2(2)(e) (text of the deleted paragraph is not included in the amendment).
  • Amends Section 204.14A(1) and (2) to add an exclusion clause: prohibitions on possessing/using/manufacturing/marketing/transporting/delivering/distributing harvested hemp or hemp products intended for inhalation will be subject to an exception provided in new subsection 6.
  • Requires raw/dried hemp flower marketed or distributed within the state to carry a notice on the container stating: “This is a raw or dried agricultural commodity not suitable or intended for human consumption in conjunction with Iowa Code section 204.14A, subsection 1, paragraph ‘b’ or ‘c’.” (The amendment preserves/updates this labeling requirement while carving out the new exception.)
  • Adds new subsection 6 to Section 204.14A that:
    • Permits possession, use, manufacture, marketing, transport, delivery, or distribution of harvested hemp or hemp products in the form of Cannabis sativa L. or Cannabis indica flowers in inhalable forms (including nebulizable forms, vaporizable dried raw hemp, and other vaporizable forms).
    • Imposes a possession cap under this subsection: a person shall not possess hemp or hemp product containing more than 4.5 grams of total tetrahydrocannabinol (THC).
  • Alters affirmative‑defense conditions for medical cannabidiol patients and primary caregivers so that defenses apply only if the patient or caregiver does not possess more total THC than the amount the patient or caregiver is allowed to purchase in a 90‑day period. (This is described in the bill synopsis; exact statutory cross‑references appear in the underlying text.)

Who is affected

  • Medical cannabidiol patients and their primary caregivers: affirmative defenses are narrowed based on possession relative to the 90‑day purchase limit.
  • Hemp growers, manufacturers, distributors, and retailers: new explicit allowance for inhalable hemp flower products, subject to THC possession limit and labeling requirements.
  • Consumers of hemp flower and inhalable hemp products: availability of inhalable vaporizable hemp flower could increase, but products remain subject to the 4.5‑gram total THC cap.
  • Law enforcement and regulators: new statutory thresholds and product definitions to implement and enforce.

Potential impacts and considerations

  • Expands legal access to inhalable/vaporizable hemp flower products while setting a total‑THC possession cap (4.5 grams).
  • Narrows affirmative defenses for patients/caregivers: individuals exceeding their 90‑day purchase allowance for THC may lose statutory protections.
  • Regulatory implications include implementing product labeling requirements, monitoring compliance with the 4.5‑gram cap, and defining “total tetrahydrocannabinol” for enforcement and testing.
  • Because the amendment interacts with Code chapter 204, it does not eliminate the chapter’s authorization for manufacturing, selling, or possessing hemp products but adjusts permissible product forms and defense rules.

Procedural status

  • Introduced: March 12, 2025 (placed on calendar)
  • Amendment H‑1083 filed: March 13, 2025
  • Referred to Taxes (initial referral recorded Feb 17, 2025 in provided timeline)
  • Referred to Health and Human Services: April 3, 2025
  • Companion bill: SF 46

Recommendation: Review the official enrolled bill or legislative website to confirm the bill’s formal title and reconcile the apparent mismatch between the bill header (tax exemption) and the amendment text (hemp/cannabidiol policy).

Compiled from official sources — confirm details with the bill’s official record.

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