Bills › 91st General Assembly
Relating to nuclear electric generation facilities by creating sales and use tax exemptions and refunds, making appropriations to the state board of regents for establishing and maintaining a nuclear energy workforce, making penalties applicable, and including applicability and retroactive applicability provisions
Sponsored by the House Ways and Means Committee
Where it is now
- Done: IntroducedMarch 24, 2026
- Done: SubcommitteeMarch 24, 2026
- Done: House committeeApril 1, 2026
- Done: Passes the HouseApril 15, 202694–1
- Done: Senate committeeApril 15, 2026
- Done: Passes the SenateApril 28, 202643–4
- Done: To the GovernorMay 18, 2026
- Done: Signed into lawJune 1, 2026
Signed into law What’s a funnel?
What’s in it
This bill creates sales and use tax exemptions relating to commencing or restarting nuclear electric generation facilities. The bill exempts tangible personal property or specified digital products sold and services furnished are exempted from the state sales and use tax (exemption) before, during, or after the site preparation, construction, reconstruction, replacement, alteration, repair, safe storage, maintenance, or the restarting after decommissioning of a nuclear electric generation facility.
Read the full explanation
The bill defines “nuclear electric generation facility” (facility) to mean a facility commencing or restarting on or after January 1, 2028, that is located in this state, uses nuclear fission, fusion, or other nuclear processes to generate electricity for sale or for use in the transmission or distribution grid and is licensed by the federal nuclear regulatory commission. The exemption does not apply to the following: (1) motor vehicles registered under Code chapter 321, (2) tangible personal property or specified digital products sold, or services furnished, without the facility providing its exemption certificate, and (3) tangible personal property or specified digital products sold, or services furnished, prior to January 1, 2025. The definition of facility in the bill is comprehensive and includes but is not limited to nuclear reactors, storage facilities, equipment, electrical generation, and other structures. The bill requires the department of revenue to issue guidance about acceptable documentation required to obtain the exemption and exemption certificate procedures. The bill also specifies the department of revenue may adopt rules to administer the bill. The bill applies retroactively to January 1, 2025, for qualifying tangible personal property or specified digital products sold, or services furnished on or after that date.
From the explanation printed with the bill as introduced, written by the Legislative Services Agency. Changed since by amendments H-8428, S-5226, S-5225, H-8365; see Amendments. Full bill text · What changed before it passed
House subcommittee
Named March 24, 2026 (as HSB 767). On March 25, 2026 it recommended passage.
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Fiscal note
House File 2757 is estimated to increase revenue to the Nuclear Energy Workforce Fund and decrease revenue to the General Fund, the SAVE Fund, and LOST by the amounts shown in
- Final Fiscal Note — Nuclear Electric Generation Facilities, Sales Tax Exemption · May 20, 2026
- Nuclear Electric Generation Facilities, Sales Tax Exemption · April 28, 2026
- Sales Tax Exemption for Nuclear Generation Facilities, Use of Funds · April 23, 2026
- Nuclear Electric Generation Facilities, Sales Tax Exemption · April 22, 2026
- Nuclear Electric Generation Facilities, Sales Tax Exemption · April 8, 2026
Nonpartisan cost estimates from the Legislative Services Agency’s Fiscal Services Division. The newest is first. Reading a fiscal note
Iowa Code it changes
Amends§423.3
Read from the bill as introduced. Each links to every bill touching that chapter of the Iowa Code. How the Code works
Lobbying
6 for · 1 against · 15 undecided · Who →
Family tree
Where this legislation came from and where it went: earlier tries, the versions it moved through this Assembly, and later bills built on it.
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91st General Assembly
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