A bill for an act relating to radon by establishing radon mitigation requirements, creating a radon mitigation system tax credit available against the individual and corporate income taxes, and including retroactive applicability provisions.
What changed between versions
New Section 103A.8E requires the commissioner to adopt building code provisions mandating passive radon mitigation methods in new single-family and two-family residential construction commenced after the requirement is adopted.
The bill now includes enforcement mechanisms through the state building code rather than just tax provisions, giving the commissioner authority to require radon mitigation in new construction.
The reprinted version includes a more detailed summary at the top explaining the bill relates to radon by establishing both mitigation requirements and tax credits.
The retroactive applicability section was clarified to specifically list which sections apply retroactively to January 1, 2025, for tax years beginning on or after that date.