Back to the bill

91st General Assembly · Funnel one-pager · Monday, November 9, 2026

HF 1027: Relating to radon by establishing radon mitigation requirements, creating a radon mitigation system tax credit available against the individual and corporate income taxes, and including retroactive applicability provisions

Died when the session ended · The General Assembly adjourned on October 2, 2026. Bills that didn’t pass both chambers died.

What it does

The inclusion of this explanation does not constitute agreement with the explanation’s substance by the members of the general assembly. This bill creates a radon mitigation system tax credit (credit) available against the individual and corporate income taxes. The bill defines “radon mitigation system” to mean a system designed to reduce radon concentrations in the indoor air of a building that has been installed. The credit is equal to the amount of the cost to purchase and install the radon mitigation system, not to exceed $1,000. Any credit in excess of the taxpayer’s liability is not refundable but may be credited to the tax liability for the following tax year. The bill applies retroactively to January 1, 2025, for tax years beginning on or after that date.

Sponsors

Rep. Skyler Wheeler (R)

Cost

Less revenue: up to $6.3M

The proposed individual income tax credit in HF 1027 is projected to decrease net individual income tax liability and State General Fund revenue by the following amounts: • FY 2026 = $3.0 million • FY 2027 and beyond = $6.3 million The Bill is expected to redu…

Senate subcommittee · named April 28, 2025

  • Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov
  • Sen. Tony Bisignano (D) · tony.bisignano@legis.iowa.gov
  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov

Lobbying · 4 for, 0 against

For: Iowa Conference of the United Methodist Church; Iowa Environmental Council; Iowa Environmental Health Association; Iowa Public Health Association

In plain words

  1. April 17, 2025Filed in the House
  2. April 22, 2025Cost estimate (fiscal note) posted
  3. April 23, 2025Passed the House, 92–1
  4. April 23, 2025Arrived in the Senate
  5. April 24, 2025Cost estimate (fiscal note) posted
  6. April 28, 2025Senate subcommittee named: Rowley, Bisignano and Dawson

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/91/HF1027