The acts of breaking and entering a building were historically part of the definition of the crime of burglary. But most states have since broadened the definition of burglary to include any entry into a building without the permission of the owner and with the intent to commit a theft, assault, or other crime inside the building. But a few states still have a distinct criminal offense of breaking and entering a building.

And some states have a similar criminal offense of forcible and unlawful entry that make it a crime to force entry into an automobile, safe, ATM, parking meter, or vending machine.

Breaking and entering laws (and related property crime laws) are usually located in a state’s penal or criminal code (statutes).

In Iowa, burglary is defined under Iowa Code Section 713.1 as the act of entering an occupied structure, such as a building, without authorization and with the intent to commit a felony, assault, or theft inside, regardless of the time of day. The definition of burglary in Iowa does not require the act of 'breaking' as a necessary element, which means that even entering through an unlocked door or window can constitute burglary if done with the requisite criminal intent. Additionally, Iowa law recognizes other property crimes that are similar to breaking and entering, such as criminal trespass (Iowa Code Section 716.7) which involves entering or remaining on someone else's property without permission. While Iowa does not have a distinct offense titled 'breaking and entering,' the broader definitions of burglary and criminal trespass cover similar conduct. Forcible entry into vehicles or other secure objects like safes or vending machines may be prosecuted under different statutes, such as theft or criminal mischief, depending on the circumstances of the offense.