Proyectos de ley › 91.ª Asamblea General
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
Presentado por el comité Ways and Means del Senado
Dónde está ahora
- Hecho: Presentado25 de febrero de 2026
- Hecho: Subcomité25 de febrero de 2026
- Hecho: Comité del Senado14 de abril de 2026
- Hecho: Lo aprueba el Senado28 de abril de 202643–4
- Se saltó: Comité de la CámaraSe saltó
- Hecho: Lo aprueba la Cámara15 de abril de 202694–1
- Hecho: A gobernador(a)18 de mayo de 2026
- Hecho: Firmado como ley1 de junio de 2026
HF 2757 se hizo ley → La misma legislación se aprobó como HF 2757, así que esta versión se dejó de lado. Ir a HF 2757 ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA Las empresas que operan plantas de energía nuclear pueden evitar pagar ciertos impuestos estatales sobre las ventas y el uso de sus equipos y servicios. Para obtener este beneficio fiscal, estas empresas deben aceptar dar una parte del dinero que ahorraron a las universidades estatales de Iowa para apoyar programas de capacitación en energía nuclear. El estado hará un seguimiento de estos pagos e informará cada año sobre cómo les va a los programas.1
Lea la explicación oficial (en inglés)
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. The tangible personal property, specified digital products, and services exempted are required to be directly and primarily used for these purposes. The bill defines “nuclear electric generation facility” (facility) to mean a facility located in this state that 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 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. AGREEMENT BY FACILITY. As a condition of receiving the exemption created in the bill, a facility is required to enter into an agreement with the board and the economic development authority (authority) that requires the facility to make a minimum contribution for establishing and maintaining programs and equipment at one or more regents institutions governed by the board that support nuclear energy workforce programs. The agreement shall, at a minimum, require the facility to contribute at least percent of the aggregate value of the exemption received pursuant to the bill for the purpose of establishing and maintaining programs and equipment at a regents institution that supports nuclear energy workforce programs. The agreement with the authority shall establish the date the exemption begins, including whether and to what extent the exemption applies to any tangible personal property or specified digital products sold, or services furnished prior to the agreement date. Beginning January 15, 2028, and each January thereafter, the bill requires the board to submit a report to the general assembly regarding the progress and implementation of the nuclear energy workforce programs. REPORTING BY FACILITY. The bill requires a facility to register with the department. Beginning January 31, 2027, and each January thereafter, a facility receiving an exemption is required to file an annual report with the department of revenue (DOR). The annual report shall provide the aggregate sales price amount of tangible personal property, specified digital products, and services that received an exemption in the previous calendar year. The bill requires DOR to calculate the aggregate value of the exemption based upon the aggregate sales price amounts disclosed in the annual report, and provide the aggregate value of the exemption to the authority, for purposes of calculating the percent contribution for establishing and maintaining programs and equipment at a regents institution that supports nuclear energy workforce programs. SALES AND USE TAX REFUNDS. The bill permits a facility to apply to DOR for the refund of sales or tax upon the sales price of all sales of building materials, supplies, equipment, or from services furnished to a contractor, used in the performance of a written contract with the facility, if certain circumstances apply. Any contractor who willfully makes a false report of taxes paid for purposes of obtaining a sales or use tax refund under the bill commits a simple misdemeanor.
Por qué importa. Las instalaciones de generación eléctrica nuclear recibirían exenciones de los impuestos sobre las ventas y el uso en ciertas propiedades y servicios utilizados para sus operaciones si aceptan contribuir con una parte de esos ahorros para apoyar los programas de la fuerza laboral de energía nuclear en las instituciones de regentes estatales. Se estima que este cambio aumentará los ingresos para el Nuclear Energy Workforce Fund en $5.5 millones en el año fiscal 2027, $2.8 millones en el año fiscal 2028, $2.9 millones en el año fiscal 2029, $1.0 millón en el año fiscal 2030 y $1.0 millón en el año fiscal 2031.2
Cambiado después por las enmiendas H-8428, S-5226, S-5225, H-8365; vea Enmiendas.
Texto completo del proyecto (en inglés) · Qué cambió antes de aprobarse3
Senate subcommittee
Named April 16, 2026. On April 21, 2026 it recommended passage.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Nota fiscal
Resumen con IA This bill creates a Nuclear Energy Workforce Fund for university programs and provides sales and use tax exemptions for the construction or expansion of nuclear energy facilities. It is estimated that the bill will increase revenue to the Nuclear Energy Workforce Fund by $1.4 million in fiscal year 2027, fiscal year 2028, and fiscal year 2029. During those same years, the bill is estimated to decrease revenue to the General Fund by $20.1 million in fiscal year 2027, $13.8 million in fiscal year 2028, and $7.0 million in fiscal year 2029, while also decreasing the SAVE Fund and LOST distributions. (en inglés)4
Lea la nota fiscal (en inglés)
Description
House File 2757 creates the Nuclear Energy Workforce Fund. Moneys in the Fund are appropriated to the Board of Regents (BOR) to establish and maintain programs and equipment at Regents universities that support nuclear energy workforce programs. Moneys in the Fund at the close of a fiscal year remain in the Fund and do not revert. Interest and earnings on moneys in the Fund are credited to the Fund.
The Bill creates a sales and use tax exemption and refund for the construction and expansion of nuclear energy facilities. The Bill applies retroactively to January 1, 2026, for the restarting of a decommissioned nuclear energy facility. To qualify for the exemption, a nuclear energy facility must commence commercial operations of at least one unit of the facility on or after January 1, 2028. The sales and use tax exemption ends when a nuclear energy facility begins commercial operation. The exemption and refund end on July 1, 2051.
The Bill requires a nuclear energy facility receiving the sales and use tax exemption to annually, for up to four years, contribute to the Nuclear Energy Workforce Fund an amount equal to $2,200 for each megawatt of nameplate capacity that the nuclear energy facility is approved to produce by the Iowa Utilities Commission.
The Bill requires the BOR to submit an annual report beginning January 15, 2028, to the General Assembly on the progress and implementation of nuclear energy workforce programs. The Iowa Department of Revenue (IDR) is authorized to adopt administrative rules to administer the exemption.
Background
The Duane Arnold Energy Center, located in Palo, is Iowa’s only nuclear energy facility. The Center was in commercial operation from 1974 to 2020 and is expected to return to commercial operation in 2029.
Assumptions
- Exempted transactions prior to July 1, 2026, will impact FY 2027. Exempted transactions on or after July 1, 2026, will impact the fiscal year in which they occur.
- One nuclear energy facility will be under construction between January 1, 2025, and December 31, 2028, and will be commercially operational on January 1, 2029. No other nuclear energy facility project will take place during the projection period.
- The cost to construct or restart a nuclear energy facility is assumed to be $1.600 billion. This cost will be spread out equally over the construction or restarting period.
- Of the expected construction costs, 65.0% will be subject to the sales and use tax.
- Nuclear energy facilities have a nameplate capacity of 615 megawatts.
- Nuclear energy facilities have a maximum production capacity of 5.387 billion kilowatt-hours (kWh) per year and operate at 90.0% of maximum capacity.
- The value of goods and services sold to nuclear energy facilities will increase by 2.4% annually.
- Contributions to the Nuclear Energy Workforce Fund are made in the fiscal year after the calendar year in which sales and use tax exemptions and refunds are reported.
- All nuclear energy facilities in the State will be eligible to receive the sales and use tax exemption and refund created in the Bill.
- The exemption and refund created in the Bill do not apply to operating, maintenance, and fuel expenses.
- Secure an Advanced Vision for Education (SAVE) refunds are 1.0% of taxable expenditures. Local option sales tax (LOST) distributions are estimated to be 0.95% of taxable expenditures.
Fiscal Impact
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 Figure 1.
Figure 1 — Fiscal Impact of House File 2757 (in Millions)
Nuclear Energy
Workforce Fund General Fund SAVE LOST
FY 2027 $ 1.4 $ -20.1 $ -4.0 $ -3.8 FY 2028 1.4 -13.8 -2.8 -2.6 FY 2029 1.4 -7.0 -1.4 -1.3
Sources
- Iowa Department of Revenue
- World Nuclear Association
- United States Energy Information Administration
- NucNet Independent Nuclear News
- Legislative Services Agency calculations
- Final Fiscal Note — Nuclear Electric Generation Facilities, Sales Tax Exemption · 20 de mayo de 2026
- Nuclear Electric Generation Facilities, Sales Tax Exemption · 28 de abril de 2026
- Sales Tax Exemption for Nuclear Generation Facilities, Use of Funds · 23 de abril de 2026
- Nuclear Electric Generation Facilities, Sales Tax Exemption · 22 de abril de 2026
- Nuclear Electric Generation Facilities, Sales Tax Exemption · 8 de abril de 2026
Lo que cambia del Código de Iowa (Iowa Code)
Crea§262.101
Cabildeo
6 a favor · 1 en contra · 15 indecisos · Quiénes →
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91st General Assembly