HF 2665

House
File
2665
-
Introduced
HOUSE
FILE
2665
BY
BAETH
,
LEVIN
,
WILBURN
,
TUREK
,
B.
MEYER
,
JACOBY
,
CROKEN
,
BROWN-POWERS
,
RAMIREZ
,
GJERDE
,
KRESSIG
,
WICHTENDAHL
,
EHLERT
,
and
MATSON
A
BILL
FOR
An
Act
relating
to
radon
mitigation
requirements
and
tax
1
credits,
including
retroactive
applicability
provisions,
and
2
making
appropriations.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
5736YH
(6)
91
ak/ko
H.F.
2665
DIVISION
I
1
RADON
MITIGATION
——
STATE
BUILDING
CODE
2
Section
1.
NEW
SECTION
.
103A.8E
Radon
mitigation
3
requirements.
4
The
commissioner
shall
adopt
as
part
of
the
state
building
5
code
a
requirement
that
new
single-family
or
two-family
6
residential
construction
must
include
passive
methods
for
the
7
mitigation
of
radon.
The
requirement
shall
only
apply
to
8
single-family
or
two-family
residential
construction
commenced
9
after
the
adoption
of
the
requirement.
10
DIVISION
II
11
RADON
MITIGATION
SYSTEMS
——
TAX
CREDITS
12
Sec.
2.
NEW
SECTION
.
422.10D
Radon
mitigation
system
tax
13
credit.
14
1.
For
purposes
of
this
section,
“radon
mitigation
system”
15
means
a
system
designed
to
mitigate
the
presence
of
radon
in
16
a
building
installed
by
a
person
certified
in
accordance
with
17
chapter
136B.
18
2.
The
taxes
imposed
under
this
subchapter,
less
the
credits
19
allowed
under
section
422.12,
shall
be
reduced
by
a
radon
20
mitigation
system
tax
credit
equal
to
the
amount
to
purchase
21
and
install
a
radon
mitigation
system,
not
to
exceed
one
22
thousand
dollars.
23
3.
An
individual
may
claim
the
tax
credit
allowed
a
24
partnership,
limited
liability
company,
S
corporation,
estate,
25
or
trust
electing
to
have
the
income
taxed
directly
to
the
26
individual.
The
amount
claimed
by
the
individual
shall
be
27
based
upon
the
pro
rata
share
of
the
individual’s
earnings
of
28
the
partnership,
limited
liability
company,
S
corporation,
29
estate,
or
trust.
30
4.
Any
credit
in
excess
of
the
taxpayer’s
tax
liability
31
for
the
tax
year
is
not
refundable
but
the
excess
for
the
tax
32
year
may
be
credited
to
the
tax
liability
for
the
following
tax
33
year.
34
Sec.
3.
Section
422.33,
Code
2026,
is
amended
by
adding
the
35
-1-
LSB
5736YH
(6)
91
ak/ko
1/
5
H.F.
2665
following
new
subsection:
1
NEW
SUBSECTION
.
11.
a.
The
taxes
imposed
under
this
2
subchapter
shall
be
reduced
by
a
radon
mitigation
system
tax
3
credit
equal
to
the
amount
to
purchase
and
install
a
radon
4
mitigation
system,
not
to
exceed
one
thousand
dollars.
5
b.
The
taxpayer
may
claim
the
credit
pursuant
to
this
6
subsection
according
to
the
same
requirements,
conditions,
and
7
limitations
as
provided
pursuant
to
section
422.10D.
8
Sec.
4.
RETROACTIVE
APPLICABILITY.
The
following
apply
9
retroactively
to
January
1,
2026,
for
tax
years
beginning
on
10
or
after
that
date:
11
1.
The
section
of
this
division
of
this
Act
enacting
section
12
422.10D.
13
2.
The
section
of
this
division
of
this
Act
amending
section
14
422.33.
15
DIVISION
III
16
RADON
MITIGATION
——
RENTAL
PROPERTIES
17
Sec.
5.
Section
562A.15,
Code
2026,
is
amended
by
adding
the
18
following
new
subsection:
19
NEW
SUBSECTION
.
5.
a.
For
purposes
of
this
subsection,
20
“radon
mitigation
system”
means
a
system
designed
to
mitigate
21
the
presence
of
radon
in
a
building
installed
by
a
person
22
certified
in
accordance
with
chapter
136B.
23
b.
A
tenant
may
conduct
a
radon
test
or
hire
a
person
24
certified
in
accordance
with
chapter
136B
to
conduct
a
radon
25
test
in
the
dwelling
unit.
If
the
results
of
the
test
show
a
26
radon
level
equal
to
or
greater
than
four
picocuries
per
liter,
27
the
tenant
shall
provide
the
landlord
a
written
copy
of
those
28
test
results.
29
c.
The
landlord
may
have
a
confirmatory
radon
test
conducted
30
by
a
person
certified
in
accordance
with
chapter
136B
and,
31
if
applicable,
shall
provide
the
tenant
a
written
copy
of
32
those
test
results.
If
the
confirmatory
test
result
is
33
equal
to
or
greater
than
four
picocuries
per
liter,
or
if
the
34
landlord
chooses
not
to
have
a
confirmatory
test
conducted,
the
35
-2-
LSB
5736YH
(6)
91
ak/ko
2/
5
H.F.
2665
landlord
shall
have
a
radon
mitigation
system
installed
in
the
1
dwelling
unit
by
a
person
certified
in
accordance
with
chapter
2
136B.
Once
a
radon
mitigation
system
has
been
installed,
the
3
landlord
shall
have
the
dwelling
unit
retested
and
the
landlord
4
shall
provide
the
tenant
a
written
copy
of
those
new
test
5
results
within
ninety
days
from
the
day
the
tenant
provided
6
notification
of
elevated
radon
levels
to
the
landlord.
7
d.
If,
within
the
ninety-day
period
established
in
paragraph
8
“b”
,
the
landlord
fails
to
have
a
radon
mitigation
system
9
installed
in
accordance
with
chapter
136B
after
receiving
10
notice
of
elevated
radon
levels
or
if
a
radon
mitigation
system
11
is
installed
and
radon
test
results
remain
equal
to
or
greater
12
than
four
picocuries
per
liter,
the
tenant
may
terminate
the
13
lease
and
the
landlord
shall
return
all
prepaid
rent
and
the
14
rental
deposit
and
shall
not
impose
any
penalties
against
15
the
tenant.
The
tenant
shall
provide
written
notice
to
the
16
landlord
of
intent
to
terminate
the
lease.
The
termination
17
date
may
be
effective
immediately
or
on
a
later
date
agreed
18
to
by
the
tenant
and
landlord
to
allow
the
tenant
to
obtain
19
alternative
housing.
20
DIVISION
IV
21
APPROPRIATION
——
RADON
TEST
KITS
22
Sec.
6.
DEPARTMENT
OF
HEALTH
AND
HUMAN
SERVICES
——
RADON
23
TEST
KITS.
24
1.
There
is
appropriated
from
the
general
fund
of
the
state
25
to
the
department
of
health
and
human
services
for
the
fiscal
26
year
beginning
July
1,
2026,
and
ending
June
30,
2027,
the
27
following
amount,
or
so
much
thereof
as
is
necessary,
to
be
28
used
for
the
purposes
designated:
29
To
make
radon
test
kits
available
free
of
charge
to
30
homeowners
and
renters
in
the
state:
31
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
$
100,000
32
2.
The
department
shall
provide
a
link
on
the
department’s
33
internet
site
for
homeowners
and
renters
in
the
state
to
order
34
radon
test
kits.
35
-3-
LSB
5736YH
(6)
91
ak/ko
3/
5
H.F.
2665
EXPLANATION
1
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
2
the
explanation’s
substance
by
the
members
of
the
general
assembly.
3
This
bill
relates
to
radon
mitigation
requirements
and
tax
4
credits.
5
DIVISION
I
——
RADON
MITIGATION
——
STATE
BUILDING
CODE.
The
6
bill
requires
that
the
state
building
code
commissioner
adopt,
7
as
part
of
the
state
building
code,
that
new
single-family
or
8
two-family
residential
construction
starting
after
adoption
of
9
the
building
code
must
include
passive
methods
for
mitigation
10
of
radon.
11
DIVISION
II
——
RADON
MITIGATION
TAX
CREDIT.
The
bill
creates
12
a
radon
mitigation
system
tax
credit
(credit)
available
against
13
the
individual
and
corporate
income
taxes.
Under
the
bill,
14
the
credit
is
equal
to
the
amount
of
the
cost
to
purchase
and
15
install
a
radon
mitigation
system,
not
to
exceed
$1,000.
Any
16
credit
in
excess
of
the
taxpayer’s
liability
is
not
refundable
17
but
may
be
credited
to
the
tax
liability
for
the
following
tax
18
year.
The
bill
defines
“radon
mitigation
system”
(system)
to
19
mean
a
system
designed
to
mitigate
the
presence
of
radon
in
a
20
building
installed
by
a
person
certified
in
accordance
with
21
Code
chapter
136B.
The
credit
applies
retroactively
to
January
22
1,
2025,
for
tax
years
beginning
on
or
after
that
date.
23
DIVISION
III
——
RADON
MITIGATION
——
RENTAL
PROPERTIES.
The
24
bill
provides
that
a
tenant
may
conduct
a
radon
test
(test)
25
or
hire
a
person
certified
in
accordance
with
Code
chapter
26
136B
to
conduct
a
test.
The
tenant
shall
notify
the
landlord
27
of
a
test
result
equal
to
or
greater
than
four
picocuries
28
per
liter
(4pCi/L),
which
is
the
United
States
environmental
29
protection
agency’s
action
level
for
radon.
The
landlord
may
30
have
a
confirmatory
test
conducted
by
a
certified
person
and
31
must
notify
the
tenant
of
those
results.
If
a
subsequent
32
test
result
is
equal
to
or
greater
than
4pCi/L,
or
if
the
33
landlord
chooses
not
to
have
a
subsequent
test
conducted,
the
34
landlord
shall
have
a
system
installed.
Once
a
system
has
35
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5736YH
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91
ak/ko
4/
5
H.F.
2665
been
installed,
the
rental
property
shall
be
retested
and
the
1
results
shall
be
given
to
the
tenant
within
90
days.
2
The
bill
provides
that
if
the
landlord
fails
to
have
a
3
system
installed,
or
if
a
system
is
installed
and
radon
test
4
results
remain
equal
to
or
greater
than
4pCi/L,
the
tenant
may
5
terminate
the
lease
with
proper
written
notice.
Upon
receipt
6
of
this
notice,
the
landlord
cannot
impose
any
penalty
for
7
termination
of
the
lease
against
the
tenant
and
must
return
all
8
prepaid
rent
and
the
rental
deposit.
9
DIVISION
IV
——
APPROPRIATION
——
RADON
TEST
KITS.
The
bill
10
appropriates
$100,000
from
the
general
fund
to
the
department
11
of
health
and
human
services
(HHS)
for
the
fiscal
year
12
beginning
July
1,
2026,
and
ending
June
30,
2027,
to
make
radon
13
test
kits
available
free
of
charge
to
homeowners
and
renters
in
14
the
state.
HHS
is
required
to
provide
a
link
on
its
internet
15
site
for
homeowners
and
renters
to
order
radon
test
kits.
16
-5-
LSB
5736YH
(6)
91
ak/ko
5/
5