Iowa Code
Chapter 450B - QUALIFIED USE INHERITANCE TAX
Section 450B.8 - Tax repealed.

450B.8 Tax repealed.
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under this chapter in the event the decedent dies on or after January 1, 2025, and, to this extent, this chapter is repealed.
2021 Acts, ch 177, §13, 15, 16
Section applies retroactively to the estates of decedents dying on or after January 1, 2021; 2021 Acts, ch 177, §16
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