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

SSB 3181: Making certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents

Became SF 2498 · Its progress continues under the new number.

What it does

This bill makes certain sales and use tax exemptions relating to nuclear electric generation facilities, web search portal businesses, and data center businesses contingent upon making contributions to institutions of higher education governed by the state board of regents. 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

Not listed

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 February 25, 2026

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Herman C. Quirmbach (D) · herman.quirmbach@legis.iowa.gov
  • Sen. Jeff Taylor (R) · jeff.taylor@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
  2. February 25, 2026Senate subcommittee named: Dawson, Quirmbach and Taylor
  3. March 25, 2026Subcommittee recommended passing it with changes
  4. April 14, 2026Approved by the Senate committee, and given a new number: SF 2498

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/SSB3181