A bill for an act creating a radon mitigation system tax credit available against the individual and corporate income taxes, and including retroactive applicability provisions.(See HF 1027.)

Iowa House File 211 (HF211) proposed creating a tax credit of up to $1,000 for individuals and corporations that install radon mitigation systems in buildings. The bill also aimed to require new single-family or two-family residential constructions to include passive radon mitigation methods. The tax credit would be retroactively applicable to tax years beginning on or after January 1, 2025. HF211 was withdrawn on April 28, 2025, and its provisions were incorporated into House File 1027 (HF1027).

Supporters of HF211 and its successor, HF1027, likely praised the initiative for promoting public health by encouraging the reduction of radon exposure, a known health risk. The tax credit was seen as a financial incentive to motivate property owners to invest in radon mitigation systems, potentially leading to safer indoor environments across Iowa.

Critics may have expressed concerns about the financial implications of the tax credit on the state's budget, questioning whether the potential public health benefits justified the cost. Additionally, some might have argued that mandating radon mitigation in new constructions could increase building costs, potentially impacting housing affordability.