Iowa legislation · 91st General Assembly
Iowa HF211: 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
Status: In committee, April 17, 2025
An Act creating a radon mitigation system tax credit available against the individual and corporate income taxes, and including retroactive applicability provisions.
What the bill says
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.
From the introduced text, February 6, 2025:
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. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 2320YH (2) jm/jh H.F. Section 1. NEW SECTION. 422.10C Radon mitigation system tax credit. 1. As used in this section, "radon mitigation system" means a system designed to reduce radon concentrations in the indoor air of a building that has been installed. 2. The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by a radon mitigation system tax credit equal to the amount to purchase and install a radon mitigation system, not to exceed one thousand dollars. 3. An individual may claim the tax credit allowed a partnership, limited liability company, S corporation, estate, or trust electing to have the income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual's earnings of the partnership, limited liability company, S corporation, estate, or trust. 4. Any credit in excess of the taxpayer's tax liability for the tax year is not refundable but the excess for the tax year may be credited to the tax liability for the following tax year. Sec. 2. Section 422.33, …
Sponsors
- Skyler Wheeler (R, 4) · primary sponsor
Latest actions
- : Withdrawn. H.J. 1073 .
- : Committee report approving bill, renumbered as HF 1027 .
- : Committee vote: Yeas, 24. Nays, 0. Excused, 1. H.J. 990 .
- : Committee report, recommending passage. H.J. 990 .
- : Introduced, referred to Ways and Means. H.J. 253 .
Votes
- Committee report, recommending passage. H.J. 990 . (April 16, 2025): 24 yea, 0 nay, passed
Subjects: income taxes, corporate taxes, taxation, radon testing, air quality, tax credits, radon
Common questions
- What is HF211?
- HF211 is a bill in the Iowa Legislature (91st General Assembly): 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.
- What does HF211 do?
- In its own words: 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.
- What is the status of HF211?
- In committee as of April 17, 2025. Latest action: Withdrawn. H.J. 1073 . (April 28, 2025).
- Who sponsored HF211?
- Skyler Wheeler (R, 4).
- Where is the official record for HF211?
- On the Iowa Legislature website: https://www.legis.iowa.gov/legislation/BillBook?ba=HF+0211&ga=91
Source: official Iowa record. Tracked by Delilah, AI for legislation across all 50 states and Congress.