Iowa Code

Iowa Code § 450.98 (2026)

Tax repealed

✓ current as of July 2026

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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 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under this chapter in the event the decedent dies on or after January 1, 2025, and, to this extent, this chapter is repealed. 2021 Acts, ch 177, §12, 15, 16\n\nTue Dec 09 22:11:09 2025 Iowa Code 2026, Chapter 450 (43, 1)