republic-os/legislation/us/states/ia/2025-2026/hf-2757.md

---
type: "Bill"
title: "A bill for an act relating to nuclear electric generation facilities by creating sales and use tax exemptions and refunds, making appropriations to the state board of regents for establishing and maintaining a nuclear energy workforce, making penalties applicable, and including applicability and retroactive applicability provisions."
description: "A bill for an act relating to nuclear electric generation facilities by creating sales and use tax exemptions and refunds, making appropriations to the state board of regents for establishing and maintaining a nuclear energy workforce, making penalties applicable, and including applicability and retroactive applicability provisions."
jurisdiction: "us/states/ia"
legislature: "Iowa General Assembly"
session: "2025-2026"
identifier: "HF 2757"
citation: "Iowa HF 2757 (2025-2026)"
classification: ["bill"]
subjects: ["energy use", "nuclear energy", "radioactive materials", "sales taxes", "tax exemptions", "use taxes"]
status: "enacted"
primary_sponsors: []
version_count: 11
action_count: 32
vote_count: 2
first_action: "2026-04-07"
last_action: "2026-06-01"
source: "openstates"
source_identifier: "ocd-bill/790737ca-924d-4bbd-8d72-e1caf470b5e0"
source_url: "https://www.legis.iowa.gov/legislation/billTracking/billHistory?billName=HF 2757&ga=91"
source_hash: "3e174ee5d2340481b62c3a41f412a064f8177f8d12cfa9d9ab6c569838030140"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ia"]
---

# Iowa HF 2757 (2025-2026) — A bill for an act relating to nuclear electric generation facilities by creating sales and use tax exemptions and refunds, making appropriations to the state board of regents for establishing and maintaining a nuclear energy workforce, making penalties applicable, and including applicability and retroactive applicability provisions.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://www.legis.iowa.gov/docs/publications/LGI/91/attachments/HF2757.html)
2. **Amendment H-8365** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/H8365.pdf)
3. **Amendment H-8368** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/H8368.pdf)
4. **Amendment H-8428** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/H8428.pdf)
5. **Amendment H-8436** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/H8436.pdf)
6. **Amendment S-5226** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/S5226.pdf)
7. **Amendment S-5239** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/AMDI/91/S5239.pdf)
8. **Enrolled with Governor's Action** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGEG/91/attachments/HF2757.html)
9. **Reprinted** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGR/91/attachments/HF2757.html)
10. **Signed Enrolled Bill (PDF)** (committee substitute) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/Attachments/HF2757_GovLetter.pdf)
11. **Enrolled** (enrolled) — [source](https://www.legis.iowa.gov/docs/publications/LGE/91/attachments/HF2757.html)

## Votes

- Shall the bill pass? — **43–4** (pass) · upper
- Shall the bill pass? — **39–4** (pass) · upper

## Sponsors

- COMMITTEE ON WAYS AND MEANS — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-04-07** Introduced, placed on Ways and Means calendar. `introduction`
- **2026-04-08** Fiscal note.
- **2026-04-15** Amendment H-8368 filed, withdrawn. `amendment-introduction`
- **2026-04-15** Amendment H-8365 filed, adopted. `amendment-introduction, amendment-passage`
- **2026-04-15** Passed House, yeas 94, nays 1. `passage`
- **2026-05-02** Explanation of vote.
- **2026-04-15** Immediate message.
- **2026-04-16** Message from House.
- **2026-04-16** Read first time, passed on file. `reading-1`
- **2026-04-22** Fiscal note.
- **2026-04-28** Attached to SF 2498.
- **2026-04-28** Substituted for SF 2498.
- **2026-04-28** Amendment S-5226 filed, adopted. `amendment-introduction, amendment-passage`
- **2026-04-28** Passed Senate, yeas 43, nays 4. `passage`
- **2026-04-28** Immediate message.
- **2026-04-28** Message from Senate.
- **2026-04-28** Senate amendment H-8428 filed. `amendment-introduction`
- **2026-04-28** Fiscal note.
- **2026-04-29** Amendment H-8436 filed. `amendment-introduction`
- **2026-04-30** Amendment H-8436 to Senate amendment H-8428 adopted. `amendment-passage`
- **2026-04-30** House concurred in Senate amendment H-8428, as amended.
- **2026-04-30** Passed House, yeas 83, nays 2. `passage`
- **2026-04-30** Immediate message.
- **2026-04-30** Message from House, with amendment S-5239.
- **2026-04-30** Senate concurred with S-5239.
- **2026-04-30** Passed Senate, yeas 39, nays 4. `passage`
- **2026-05-01** Explanation of vote.
- **2026-04-30** Immediate message.
- **2026-04-30** Message from Senate.
- **2026-05-18** Reported correctly enrolled, signed by Speaker and President, and sent to Governor.
- **2026-05-20** Fiscal note.
- **2026-06-01** Signed by Governor. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/790737ca-924d-4bbd-8d72-e1caf470b5e0`. Confidence: reported (aggregated from official Iowa legislature records).