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Bill > HF2665


IA HF2665

IA HF2665
A bill for an act relating to radon mitigation requirements and tax credits, including retroactive applicability provisions, and making appropriations.


summary

Introduced
02/23/2026
In Committee
02/23/2026
Crossed Over
Passed
Dead

Introduced Session

91st General Assembly

Bill Summary

This bill relates to radon mitigation requirements and tax credits. DIVISION I —— RADON MITIGATION —— STATE BUILDING CODE. The bill requires that the state building code commissioner adopt, as part of the state building code, that new single-family or two-family residential construction starting after adoption of the building code must include passive methods for mitigation of radon. DIVISION II —— RADON MITIGATION TAX CREDIT. The bill creates a radon mitigation system tax credit (credit) available against the individual and corporate income taxes. Under the bill, the credit is equal to the amount of the cost to purchase and install a radon mitigation system, not to exceed $1,000. Any credit in excess of the taxpayer’s liability is not refundable but may be credited to the tax liability for the following tax year. The bill defines “radon mitigation system” (system) to mean a system designed to mitigate the presence of radon in a building installed by a person certified in accordance with Code chapter 136B. The credit applies retroactively to January 1, 2025, for tax years beginning on or after that date. DIVISION III —— RADON MITIGATION —— RENTAL PROPERTIES. The bill provides that a tenant may conduct a radon test (test) or hire a person certified in accordance with Code chapter 136B to conduct a test. The tenant shall notify the landlord of a test result equal to or greater than four picocuries per liter (4pCi/L), which is the United States environmental protection agency’s action level for radon. The landlord may have a confirmatory test conducted by a certified person and must notify the tenant of those results. If a subsequent test result is equal to or greater than 4pCi/L, or if the landlord chooses not to have a subsequent test conducted, the landlord shall have a system installed. Once a system has been installed, the rental property shall be retested and the results shall be given to the tenant within 90 days. The bill provides that if the landlord fails to have a system installed, or if a system is installed and radon test results remain equal to or greater than 4pCi/L, the tenant may terminate the lease with proper written notice. Upon receipt of this notice, the landlord cannot impose any penalty for termination of the lease against the tenant and must return all prepaid rent and the rental deposit. DIVISION IV —— APPROPRIATION —— RADON TEST KITS. The bill appropriates $100,000 from the general fund to the department of health and human services (HHS) for the fiscal year beginning July 1, 2026, and ending June 30, 2027, to make radon test kits available free of charge to homeowners and renters in the state. HHS is required to provide a link on its internet site for homeowners and renters to order radon test kits.

AI Summary

This bill mandates that new single-family and two-family homes built after the state building code is updated must include passive radon mitigation systems, which are designed to reduce the presence of radon, a radioactive gas. It also establishes a radon mitigation system tax credit, available for both individuals and corporations, covering the cost of purchasing and installing such a system, up to $1,000, and this credit can be carried forward to future tax years if it exceeds the current tax liability, with retroactive applicability to January 1, 2026. For rental properties, tenants are empowered to conduct or hire certified professionals to perform radon tests, and if a test reveals radon levels at or above four picocuries per liter (4pCi/L), the U.S. Environmental Protection Agency's action level, the landlord must be notified; the landlord can conduct a confirmatory test, but if elevated levels are confirmed or if they opt out of a confirmatory test, they must install a radon mitigation system, and if they fail to do so or if levels remain high after installation, the tenant may terminate their lease without penalty and receive a refund of prepaid rent and their security deposit. Finally, the bill appropriates $100,000 to the Department of Health and Human Services for the fiscal year beginning July 1, 2026, to provide free radon test kits to homeowners and renters, with a link to order them to be available on the department's website.

Committee Categories

Budget and Finance

Sponsors (14)

Last Action

Introduced, referred to Ways and Means. H.J. 374. (on 02/23/2026)

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