This bill establishes new radon mitigation requirements and tax credits in Iowa. It mandates that the state building code include passive radon mitigation methods for all new single-family and two-family residential constructions that commence after the adoption of this requirement. Additionally, the bill introduces a radon mitigation system tax credit, allowing taxpayers to claim a credit against their income taxes for the cost of purchasing and installing a radon mitigation system, capped at $1,000. This credit is retroactively applicable to tax years beginning on or after January 1, 2025.

Furthermore, the bill outlines procedures for radon testing in rental properties, allowing tenants to conduct tests and requiring landlords to take action if elevated radon levels are detected. If a landlord fails to install a radon mitigation system after being notified of high radon levels, tenants have the right to terminate their lease without penalties. The bill also appropriates $100,000 to the Department of Health and Human Services to provide free radon test kits to homeowners and renters, ensuring access to necessary testing resources.

Statutes affected:
Introduced: 422.12, 562A.15