Iowa Code § 450.98 — Tax repealed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 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under this chapter in the event the decedent dies on or after January 1, 2025, and, to this extent, this chapter is repealed. 2021 Acts, ch 177, §12, 15, 16 Fri Dec 12 20:29:20 2025 Iowa Code 2026, Section 450.98 (5, 0)