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Iowa Code § 450B.8

Tax repealed

Iowa · Iowa Code Chapter 450B — Qualified Use Inheritance Tax · Status: effective

Taxation
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Iowa Code § 450B.8, Tax repealed, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2249072
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Effective January 1, 2025, this chapter shall not apply to property of estates of decedents dying on or after January 1, 2025. The qualified use inheritance tax shall not be imposed under this chapter in the event the decedent dies on or after January 1, 2025, and, to this extent, this chapter is repealed.