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

HF 2757: 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

Signed into law

What it does

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.

Sponsors

Ways and Means committee

Cost

See the 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

House subcommittee · named March 24, 2026

  • Rep. David E. Young (R) · david.young@legis.iowa.gov
  • Rep. Eric J. Gjerde (D) · eric.gjerde@legis.iowa.gov
  • Rep. Shannon Lundgren (R) · shannon.lundgren@legis.iowa.gov

Lobbying · 6 for, 1 against

For: Alliant Energy Corporation; Cedar Rapids Metro Economic Alliance; IBEW Iowa State Conference; MidAmerican Energy Company; NextEra Energy; Technology Association of Iowa

Against: Iowa Chapter of Sierra Club

In plain words

  1. March 24, 2026Filed in the House and sent to the Ways and Means committee · as HSB 767
  2. March 24, 2026House subcommittee named: Young, Gjerde and Lundgren · as HSB 767
  3. March 25, 2026Subcommittee recommended passing it · as HSB 767
  4. April 1, 2026Approved by the House committee · as HSB 767
  5. April 1, 2026Committee vote: 24–1 · as HSB 767
  6. April 7, 2026Filed in the House
  7. April 7, 2026Approved by the House committee, and given a new number: HF 2757 · as HSB 767
  8. April 8, 2026Cost estimate (fiscal note) posted
  9. April 15, 2026Passed the House, 94–1
  10. April 22, 2026Cost estimate (fiscal note) posted
  11. April 28, 2026Took the place of SF 2498 on the Senate floor (the same legislation)
  12. April 28, 2026Passed the Senate, 43–4
  13. April 28, 2026Cost estimate (fiscal note) posted
  14. April 30, 2026Passed the House, 83–2
  15. April 30, 2026Passed the Senate, 39–4
  16. May 18, 2026Sent to the Governor
  17. May 20, 2026Cost estimate (fiscal note) posted
  18. June 1, 2026Signed into law

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/HF2757