IA HF2665

Requires the state building commissioner to adopt passive radon mitigation methods as part of the state building code for all new single-family and two-family residential construction commenced after the requirement's adoption.

Creates a tax credit of up to $1,000 for the purchase and installation of radon mitigation systems, available for both individual income tax and corporate income tax, with excess credits carried forward one year.

Tax credits apply retroactively to January 1, 2026, for tax years beginning on or after that date.

Allows tenants to conduct radon tests in rental units, and if results show levels at or above 4 picocuries per liter, requires landlords to install a certified radon mitigation system within 90 days.

Radon mitigation systems must be installed by persons certified under Iowa's radon certification program (Chapter 136B).