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HF 211

A bill for an act creating a radon mitigation system tax credit available against the individual and corporate income taxes, and including retroactive applicability provisions.

2025-2026 Regular Session Introduced by Skyler Wheeler

Iowa bill establishing tax credits for radon mitigation system installations to encourage homeowners and businesses to reduce lung cancer risk from radon exposure.

Withdrawn.
#airquality #corporatetaxes #incometaxes #radon #radontesting #taxcredits #taxation
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Bill Summary · HF 211

Legislative bill overview

HF 211 would have created a tax credit for Iowa taxpayers who install radon mitigation systems in their homes or businesses, applicable to both individual and corporate income taxes. The bill included retroactive applicability provisions, meaning it could have applied to systems installed before the law's enactment. The bill was withdrawn on April 28, 2025, after receiving unanimous committee approval.

Why is this important

Radon is a naturally occurring radioactive gas linked to lung cancer, making mitigation a significant public health concern in radon-prone states like Iowa. Tax credits reduce the financial barrier to installing mitigation systems, potentially increasing adoption rates and improving long-term health outcomes. However, such credits represent foregone state revenue that must be weighed against public health benefits.

Potential points of contention

  • Fiscal impact and revenue loss: The bill would reduce state income tax revenue without specified limits on credit amounts or aggregate costs to the state budget
  • Retroactive applicability: Allowing credits for previously installed systems creates open-ended liability and rewards those who already invested without incentive
  • Equity concerns: Tax credits primarily benefit higher-income taxpayers who can afford installation upfront and have tax liability to offset; renters and low-income Iowans may see limited benefit

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

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