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

SF 2498: 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, and providing penalties

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

What it does

This bill makes certain sales and use tax exemptions relating to nuclear electric generation facilities contingent upon making contributions to institutions of higher education (regents institution) governed by the state board of regents (board). NUCLEAR ELECTRIC GENERATION FACILITY —— EXEMPTION. To the extent permissible under an agreement required by the bill, 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

Senate subcommittee · named April 16, 2026

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Matt Blake (D) · matt.blake@legis.iowa.gov
  • Sen. Kara Warme (R) · kara.warme@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. February 25, 2026Filed in the Senate and sent to the Ways and Means committee · as SSB 3181
  2. February 25, 2026Senate subcommittee named: Dawson, Quirmbach and Taylor · as SSB 3181
  3. March 25, 2026Subcommittee recommended passing it with changes · as SSB 3181
  4. April 14, 2026Approved by the Senate committee, and given a new number: SF 2498 · as SSB 3181
  5. April 15, 2026Filed in the Senate
  6. April 15, 2026Approved by the Senate committee
  7. April 16, 2026Sent to the Senate Appropriations committee
  8. April 16, 2026Senate subcommittee named: Dawson, Blake and Warme
  9. April 21, 2026Subcommittee recommended passing it
  10. April 23, 2026Approved by the Senate committee
  11. April 23, 2026Cost estimate (fiscal note) posted
  12. April 28, 2026Withdrawn

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/SF2498