Amendment vs bill Amendment H-8428 vs Enrolled

Struck = removed from the bill · added = the amendment's new text.

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KmRyods Oficeo ftheGove rnor gvror hisounyer TGOVERNOR Jne1,26 ThenrbePulte SceayfStefoa Saeaiol Desie,Iwa019 Derr.eeay, Ihrbyamt:
Senate Amendment to House File 2757 H-8428 Amend House File 2757, as amended, passed, and reprinted by the House, as follows:
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mi rr Hue ile 57 AN T RLAING O CLAR ECRIC NEAION CIITES Y CEAING LESND SE X XEPIOS ND EUDS, MKIG PPOPITINS O HE AE OAD F EGNS OR ETALIHIG ND INAIING ACLAR NRGY RFOCE, MKIG ENLTES PLCAL, AD NLUING PLCBIITY D RTRACIVE PICBIITY OVSON.
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Scton .
EW ETIN.
22101 uler nrgy rfoce fnd — prpraion — prt.
A cear ery orfrce nd s salihed n e ofie f he raurr f tae ner he nrol f e tae bard f get.
By striking everything after the enacting clause and inserting:
The nd ossts f e onrbuios mde o he nd rsant o cion 3., ubetin 11, ad ny ter prpratons de o e ud.
<Section 1.
Mnes n he fnd hll e eaate om heenral nd f e tae nd sall t e osierd artf te eerl ud f he tt.
NEW SECTION.
Mnes n he nd hll e sd ny s peiied n is scton nd al e ppopited ly or e ss peife.
262.101 Nuclear energy workforce fund —— appropriation —— report.
Mnes n he nd re t ubet o ecion 33 d hal nt e rasered, ed, lgaed, prpraed, Huse le 77, .
1.
2 or hewie ncmerd, xept s ovdd n his cto.
A nuclear energy workforce fund is established in the office of the treasurer of state under the control of the state board of regents.
Ntwthtadig ecin 1C7, usetin , nerst r ernngs n nes eosted n e ud sal e reitd o te un.
The fund consists of the contributions made to the fund pursuant to section 423.3, subsection 111, and any other appropriations made to the fund.
Moneys in the fund shall be separate from the general fund of the state and shall not be considered part of the general fund of the state.
Moneys in the fund shall be used only as specified in this section and shall be appropriated only for the uses specified.
Moneys in the fund are not subject to section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered, except as provided in this section.
Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund.
onys n e und e pporited o e ord or e prpse f sabihig nd antinng ogams d qupent at e r ore stttins f ihr euaton oered y te oad hat port clar nry wrfoce rgam.
Moneys in the fund are appropriated to the board for the purpose of establishing and maintaining programs and equipment at one or more institutions of higher education governed by the board that support nuclear energy workforce programs.
n mkig etrmntins ht uport cear ery orfoce pogam, he ord all nsdr ay eomenatons de y te owa clar ery ask rce tblshd y xeuive oder.
egning nury , 22, nd ah anay 5 terafe, te ord hll umt a pot o he eeal asebly gadng he ogess d mpeenaton f te ucear egy okfrce ogas etblshd t he isttuios ovred y he ad.
Beginning January 15, 2028, and each January 15 thereafter, the board shall submit a report to the general assembly regarding the progress and implementation of the nuclear energy workforce programs established at the institutions governed by the board.
Te eprts al icude bt re ot mted o e umes f tuens nd dctos prtciatng n e roras nd e llcaion f ns aprpratd or e rorms.
The reports shall include but are not limited to the numbers of students and educators participating in the programs and the allocation of funds appropriated for the programs.
Sc.
Sec.
ecion 33, ubetin 0, aagah , ode 226, s eded y dig he olwig ew upaarah:
2.
NW UBAAGAPH.
Section 423.3, subsection 80, paragraph c, Code 2026, is amended by adding the following new subparagraph:
3) a) ith gad o ariten cntact th aeigatd xept tiy esried n rarah "", uprarah 1), at s auler letic eertin fciiy, he les ice f idig atral, splis, euimnt, r rvces s ept rm ax y hs usetin oly o e xtnt he ilig atril, sppis, qipen, or rvcs n he efomace f e ontrcton ntact e cmpetly osmed n e ctvtis rir o he dig f te als ax emtin sscatd ith e ppiabe nit f te aclty usunt o useton 1.
HF 2757.4316.S (1) 91 -1- mb 1/8 NEW SUBPARAGRAPH.
() Tis upaagah s epald uly, 25.
(3) (a) With regard to a written contract with a designated exempt entity described in paragraph “a”, subparagraph (1), that is a nuclear electric generation facility, the sales price of building materials, supplies, equipment, or services is exempt from tax by this subsection only to the extent the building materials, supplies, equipment, or services in the performance of the construction contract are completely consumed in the activities prior to the ending of the sales tax exemption associated with the applicable unit of the facility pursuant to subsection 111.
Sc.
(b) This subparagraph is repealed July 1, 2051.
ecion 33, oe 02, s mndd y ddng he fllwng ew bscto:
Sec.
NW USETIN.
3.
11.
Section 423.3, Code 2026, is amended by adding the following new subsection:
1) he les ice f nibe prsnl roery r peifed gial rduts ld o r f srvcs frised o auler letrc enrain acliy drety nd rmaily ed n y f he olwig ctviis:
NEW SUBSECTION .
Huse le 77, .
111.
3 () Sie rpaato.
a.
() Cosrutin.
(1) The sales price of tangible personal property or specified digital products sold to or of services furnished to a nuclear electric generation facility directly and primarily used in any of the following activities:
() Reostucio.
(a) Site preparation.
() Exasin.
(b) Construction.
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() Relceen.
(c) Reconstruction.
() Aleaton.
(d) Expansion.
() Rear.
(e) Replacement.
() Sae trae.
(f) Alteration.
() Retrtng fer aerod f comisinng f he nclar lctic neaton aiit.
(g) Repair.
() Fr a clar lctic neaton ailty at is detaig n ctviy esrbed n bprarah 1, sbprarah iison i),he xmtin ppies o e aes pice f ngbe eronl roety r pciied gtal podcts ld o r f rvcs frised o uh a cliy ocurig n r fer auay , 06, nd ds en he nclar lcric neaton ailty gis r esats cmmrcal prtin.
(h) Safe storage.
() Fr ll ter ciites ht o ot ply der sbprarah 2, he xmpin apies o e aes rce f tngble ronl roery r peiied gial rdcts ld to r f rics urised o auler letic eertin fciity en rmssble n e geeent dr prgrph c, ad nds en e ucer eetrc enraion cliy egns or strs cmerial eaton.
(i) Restarting after a period of decommissioning of the nuclear electric generation facility.
() Tis xmpion pies o e als rce f agile prsnl poery r peifed gial rduts ld o or f rics urised o auler letic eertin fciity at e ircty nd imriy sed nhe civtes dscied n hs argrph a"uch at e ctviy esls in aw ucear ecrc gnraion ciiy, n nresed nmelte aacty or n itig ucer eecrc enraion fciiy, r he strt f aeomisioed clar lctic gneaion ciit.
(2) For a nuclear electric generation facility that is undertaking an activity described in subparagraph (1), subparagraph division (i), the exemption applies to the sales price of tangible personal property or specified digital products sold to or of services furnished to such a facility occurring on or after January 1, 2026, and ends when the nuclear electric generation facility begins or restarts commercial operation.
1) urng e erod he cear ecric neaion fciiy s ecivng he epton ner hs usetin nt o xeed ur ers f e xepton rid, nd s a cndton f eeiing e xmpion dr tis bscto, te uler letrc enrtin acliy hll ae n nnal Huse le 77, .
HF 2757.4316.S (1) 91 -2- mb 2/8 (3) For all other activities that do not apply under subparagraph (2), the exemption applies to the sales price of tangible personal property or specified digital products sold to or of services furnished to a nuclear electric generation facility when permissible in the agreement under paragraph “c”, and ends when the nuclear electric generation facility begins or restarts commercial operation.
4 cntibtin o he clar nry wrfoce ud retd n scton 6.01, n e mont f o hosad wo nded dllrs or ch gaatt f melte aacty he cear eecric neaion ciity s povd o rouce yhe oa uiltis omisin.
(4) This exemption applies to the sales price of tangible personal property or specified digital products sold to or of services furnished to a nuclear electric generation facility that are directly and primarily used in the activities described in this paragraph “a” such that the activity results in a new nuclear electric generation facility, an increased nameplate capacity for an existing nuclear electric generation facility, or the restart of a decommissioned nuclear electric generation facility.
Te onriuion all e de o e dpatmnt r epsit to he cear ery orfrce nd ceaed n eton 6.11 urng e xepton eid he anul onriuion s qurd.
b.
() Te ucear ecrc enraion ciiy sal epy te ggegte out f he aes d se ax eptons d rfuds lied n he ledr ear r hih he clar eecric nraion ciity d ot ke he qurd cntibton.
(1) During the period the nuclear electric generation facility is receiving the exemption under this subsection not to exceed four years of the exemption period, and as a condition of receiving the exemption under this subsection, the nuclear electric generation facility shall make an annual contribution to the nuclear energy workforce fund created in section 262.101, in the amount of two thousand two hundred dollars for each megawatt of nameplate capacity the nuclear electric generation facility is approved to produce by the Iowa utilities commission.
ny eayet sal e onidrd a x ayent de nd aale o he patent y e ucer eetrc gneaton aiit, nd he iure o ke he pymnt ay be eaed y e eprtet inhe ae aner s aalue o py he x hon u, or qird o e hon u, ith e flig f a trn r eoit om.
The contribution shall be made to the department for deposit into the nuclear energy workforce fund created in section 262.101 during the exemption period the annual contribution is required.
The clar lcric neaton aiity all tr ito n remet ith e cnoic eelpmnt thriy.
(2) The nuclear electric generation facility shall repay the aggregate amount of the sales and use tax exemptions and refunds claimed in the calendar year for which the nuclear electric generation facility did not make the required contribution.
Te aremnt ut ncude l f he llwig nfraton:
Any repayment shall be considered a tax payment due and payable to the department by the nuclear electric HF 2757.4316.S (1) 91 -3- mb 3/8 generation facility, and the failure to make the repayment may be treated by the department in the same manner as a failure to pay the tax shown due, or required to be shown due, with the filing of a return or deposit form.
() Te eron neing to he remnt ih he athrty.
c.
() () The te en aucer eetrc enraion fciiy s liibe or e xepton ner is useton.
The nuclear electric generation facility shall enter into an agreement with the economic development authority.
() Fr a clar lcric neaton aiity at is detkig n ctviy ecrbed n rarph a, sbprarph 1, ubargrph viion ),elgbiity r te xepion s scibd n hs ubecin bgns auay 1, 2.
The agreement must include all of the following information:
() Te ate n ih omerial erton f he ciiy is pctd o omece.
(1) The person entering into the agreement with the authority.
() Te ate n ih he eayet poison n aarah s rggrd.
(2) (a) The date when a nuclear electric generation facility is eligible for the exemption under this subsection.
() Aprval f e aepate paiy or he clar eecrc enraion ciiy y he oa tiiies mmsso.
(b) For a nuclear electric generation facility that is undertaking an activity described in paragraph “a”, subparagraph (1), subparagraph division (i), eligibility for the exemption as described in this subsection begins January 1, 2026.
() Te ue ae or e onriuios rqird y argaph sb .
(3) The date on which commercial operation of the facility is expected to commence.
() Poof f e ntil onriuion qured y rarph Huse le 77, .
(4) The date on which the repayment provision in paragraph “f” is triggered.
5 nnz b .
(5) Approval of the nameplate capacity for the nuclear electric generation facility by the Iowa utilities commission.
(6) The due date for the contributions required by paragraph “b”.
(7) Proof of the initial contribution required by paragraph “b”.
he clar lctic eeaton ailty hll le an nul eprt th he patmnt e n he et auay ter teig he geeent dr argrph c,and y ech auay 1 hreftr, nil uh ie hat e uler eecric neaion ciity o ner uliies r he eemtin.
The nuclear electric generation facility shall file an annual report with the department due on the next January 31 after entering the agreement under paragraph “c”, and by each January 31 thereafter, until such time that the nuclear electric generation facility no longer qualifies for the exemption.
Te eort all ntin l f he oloig ifomaion:
The report shall contain all of the following information:
() Te agegte aes rce out f xept agble prsnal opry r igtal odcs old d eries frnshd rom e rvius aedar ar ner hs sbscto, icldng or fomain uross ny, anile prsnal oery, pciied gtal odct, nd evces tat re so emt ndr nohr sbecion f is cton.
(1) The aggregate sales price amount of exempt tangible personal property or digital products sold and services HF 2757.4316.S (1) 91 -4- mb 4/8 furnished from the previous calendar year under this subsection, including for information purposes only, tangible personal property, specified digital products, and services that are also exempt under another subsection of this section.
() Evdnce e ucer eetrc enraion cliy ade te onriuion qured y rarph b.
(2) Evidence the nuclear electric generation facility made the contribution required by paragraph “b”.
() Ay thr nfrmton euied y he prten.
(3) Any other information required by the department.
A ucear ecrc gnraion ciiy sal otfy te eprtet itin hrty ys f e ate f lveing ntiictin o he plcale einal anmisin praors tat omecal praion s en chevd.
A ucear ecrc enraion ciiy tat es ot cmmncer rsart mmrcal ertin itin wle nd oe-alf as f he aer f e ssane f he rtfiate of blc oveiec, ue, d ncssty ner hper 7A fr he plcale nt f he ciity r e lceent of e ist aet-rlaed ocete r uch it all rpay e nire out f he les d se x xeptons te ucer letrc enrain fcliy lamed dr his sbscton d efnds aied der cton 2., sbecion 1, d he tie mont f les d se ax eptons tat otacor, ubonrctrs, d uides lamd or bilig atrils, ppis, qipen, nd evces n e prfrmne f a iten ostutin onrat ih he uler eecric nraion ciity dr ubecion , eucd y ay onrbuion de ner aarah b"of is useton.
Ay epyent all e nsdred aax ymnt e nd aabe to e earmet y he ular lctic eerton ailt, ad he ilre o ae he eamet ay e raed y he Huse le 77, .
6 dpatmnt n e ame nnr s a iure o y he x hon de, r euied o e own e, th he lig f a trn r dpoit om.
The patmnt hll sue idnce thn hrty dys f he fctve ae f hs ct earing cetble dcuenaton r eepton uliicton nd emtin crtfiate oedre.
The patmnt ay ot uls uruat o hptr 7A to miiser is usetin.
As sd n his becio:
() ''omrialpeaton"eas he ae n hch aucer eecric neaion ciity lies ntfiaton o he aplcale einal anmisin praor ht he ular eecric neaion ciity s eun praig.
() "Ncear etrcgeertin ailty"mas a ciity cmmncng r etrtng omecal praios f t est oe nit f e ailty n r ter nury , 08, at s lcaed n hs tte, es ular isin, uin, r ter nclar rcsss o enrae leticty or le r r se in e rasmsion r stibton rd nd s iened y te edrl ncear guatry omsson.
A ucer letic gneaion ciit" nlues aiites neroig esat ater aeomisinig erod d fcliies n vacd sags f evlpmnt r baiig fdral cesig rom te nied tts ucear guatry mmsso.
A uler eecrcgenrain acliy" cldes l f he llwng:
() Nclar ectr, rator el oe, rator ssl, seam nraor, eat chner, trine stm, cnrol rd, istuenaton, olng ytms, el adlng d sorge ytms, ditin hilin, adaton orcs nd oher imry clar eertin opoens, nd et fel sorg.
() Stutues nd iligs osig ucer gnraion sstm, icldng otanmnt ulins, uilary idigs, colng oes, aer nake r shage tucues, d o-ste trge ailtis ircly eatd o ucer oerton.
() Eecrial eertin nd anfomaion upmnt, icldig ubies, neaor, sichea, rasfrer, Huse le 77, .
7 inetes, rnsisin srctre, onutos, usttin, ad sscited wr cnitonng nd nrol uimet.
() Eqipet nd ytes sed r aet, ecrty, raitin ontrig, mrgncy wr, praor rinn, minennce aiig, aet-rlaed qimet toag, nd wreouing.
() Enirnenal rtetin eqied or ertin f he fciity.
() Sytematril, cmpnnt, qupmn, soag, srutue, ad uldngs soiaed th negatd yses tat nane he lxbiity f e ysem n lierng ery to e letrcl ri, ncudng t ot iitd o he fllwig:
() Sytms ht toe nd tlze hrml negy r eecrial nry fom e ucer eetrc enraing cliy pior o lieing ery o he id.
(i) Eegy trae yses tat ilze arasmsion sstm ntrcnncion o e ame yicl ubtaions te nclar lctic neatng aiit.
() Mteias, uple, ad opoens erannly icopoatd no r onumd n he nsrutin, ear, r minennce f aclar lctic eeaton ailt.
() Dgial otrl yses, otwre, bescuit, ifrstutue, nd yscal cuiy ssems d qupent ued n he fe d omlint prtin f he ular eecric neaion ciit.
() Euimet, aeras, ytes, nd rvcs rqird o rstrt prtins t areiosy oeatonl ucer eetrc gneaton aiity at as asd omecil peaio, icldig ut t imted o fubshen, odriztin, rguatry opiace prae, ad eicnsng ciites.
() "itereartin"mans e ame s ieprpaaton atiite"deied, n becion , argaph ".
hs ubecion s pald n uly, 05.
Sc.
ecion 34, ubetin , argrph , de 06, is ened y dig he oloig ew upaarah:
NW UBAAGAPH.
1) () A ucer eetrc enraion fciity s fned n cton 3., ubecion 1.
() Tis upaagaph s pald uly , 5.
ose ie 77, .
8 e.
APICBLIY.
xeptsoterie rvde, hs Ataples otnibe esnl rpety rpeiiedigtl poecs od ooroferies rised oancer letic gnrain ailtywen risile dr etin 2., sbecin 1, aagah c, fenced yhisc.
RTRATVEAPLCBIIY.
A nuclear electric generation facility shall notify the department within thirty days of the date of delivering notification to the applicable regional transmission operators that commercial operation has been achieved.
hisct pies rtoatvey oJnury, 06, r agile ronl poery r ecfed gtal oets ld oorf evces frised oancer leticgnrain ailty at s udrtkng natviy ecied nscion233, becin 11, rgrph ", bargah 1, upaarah udviin (),ifnatd y hsAt.
f.
_ PTGRSLBy AY ICAIR Sekerj/heHue Peidnt fheSnte Ihrby rifyhathisillriiatd nteHose d isnonasHueFie 77, neyfist nrlAseml.
A nuclear electric generation facility that does not commence or restart commercial operation within twelve and one-half years of the later of the issuance of the certificate of public convenience, use, and necessity under chapter 476A for the applicable unit of the facility or the placement of the first safety-related concrete for such unit shall repay the entire amount of the sales and use tax exemptions the nuclear electric generation facility claimed under this subsection and refunds claimed under section 423.4, subsection 1, and the entire amount of sales and use tax exemptions that contractors, subcontractors, and builders claimed for building materials, supplies, equipment, and services in the performance of a written construction contract with the nuclear electric generation facility under subsection 80, reduced by any contribution made under paragraph “b” of this subsection.
MGANNLSN Cif i pf eHuse Apovd 06 KMRENLS Gvror
Any repayment shall be considered a tax payment due and payable to the department by the nuclear electric generation facility, and the failure to make the repayment may be treated by the department in the same manner as a failure to pay the tax shown due, or required to be shown due, with the filing of a return or deposit form.
g.
The department shall issue guidance within thirty days of the effective date of this Act regarding acceptable documentation for exemption qualification and exemption HF 2757.4316.S (1) 91 -5- mb 5/8 certificate procedures.
h.
The department may adopt rules pursuant to chapter 17A to administer this subsection.
i.
As used in this subsection:
(1) “Commercial operation” means the date on which a nuclear electric generation facility delivers notification to the applicable regional transmission operator that the nuclear electric generation facility has begun operating.
(2) “Nuclear electric generation facility” means a facility commencing or restarting commercial operations of at least one unit of the facility on or after January 1, 2028, that is located in this state, uses nuclear fission, fusion, or other nuclear processes to generate electricity for sale or for use in the transmission or distribution grid and is licensed by the federal nuclear regulatory commission.
A “nuclear electric generation facility” includes facilities undergoing restart after a decommissioning period and facilities in advanced stages of development or obtaining federal licensing from the United States nuclear regulatory commission.
A “nuclear electric generation facility” includes all of the following:
(a) Nuclear reactors, reactor fuel cores, reactor vessels, steam generators, heat exchangers, turbine systems, control rods, instrumentation, cooling systems, fuel handling and storage systems, radiation shielding, radiation sources and other primary nuclear generation components, and spent fuel storage.
(b) Structures and buildings housing nuclear generation systems, including containment buildings, auxiliary buildings, cooling towers, water intake or discharge structures, and on-site storage facilities directly related to nuclear operations.
(c) Electrical generation and transformation equipment, including turbines, generators, switchgear, transformers, inverters, transmission structures, conductors, substations, and associated power conditioning and control equipment.
HF 2757.4316.S (1) 91 -6- mb 6/8 (d) Equipment and systems used for safety, security, radiation monitoring, emergency power, operator training, maintenance training, safety-related equipment storage, and warehousing.
(e) Environmental protection required for operation of the facility.
(f) System materials, components, equipment, storage, structures, and buildings associated with integrated systems that enhance the flexibility of the system in delivering energy to the electrical grid, including but not limited to the following:
(i) Systems that store and utilize thermal energy or electrical energy from the nuclear electric generating facility prior to delivering energy to the grid.
(ii) Energy storage systems that utilize a transmission system interconnection to the same physical substation as the nuclear electric generating facility.
(g) Materials, supplies, and components permanently incorporated into or consumed in the construction, repair, or maintenance of a nuclear electric generation facility.
(h) Digital control systems, software, cybersecurity, infrastructure, and physical security systems and equipment used in the safe and compliant operation of the nuclear electric generation facility.
(i) Equipment, materials, systems, and services required to restart operations at a previously operational nuclear electric generation facility that has ceased commercial operation, including but not limited to refurbishment, modernization, regulatory compliance upgrades, and relicensing activities.
(3) “Site preparation” means the same as “site preparation activities” defined in subsection 95, paragraph “f”.
j.
This subsection is repealed on July 1, 2051.
Sec.
4.
Section 423.4, subsection 1, paragraph a, Code 2026, is amended by adding the following new subparagraph:
NEW SUBPARAGRAPH .
(11) (a) A nuclear electric generation HF 2757.4316.S (1) 91 -7- mb 7/8 facility as defined in section 423.3, subsection 111.
(b) This subparagraph is repealed July 1, 2051.
Sec.
5.
APPLICABILITY.
Except as otherwise provided, this Act applies to tangible personal property or specified digital projects sold to or of services furnished to a nuclear electric generation facility when permissible under section 423.3, subsection 111, paragraph “c”, if enacted by this Act.
Sec.
6.
RETROACTIVE APPLICABILITY.
This Act applies retroactively to January 1, 2026, for tangible personal property or specified digital projects sold to or of services furnished to a nuclear electric generation facility that is undertaking an activity described in section 423.3, subsection 111, paragraph “a”, subparagraph (1), subparagraph subdivision (i), if enacted by this Act.> 2.
Title page, by striking lines 1 through 4 and inserting <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.> HF 2757.4316.S (1) 91 -8- mb 8/8