{"data":{"id":"us-ia/iowa-code-450.9","jurisdiction":"us-ia","citation":"Iowa Code § 450.9","heading":"Individual exemptions.","body":"In computing the tax on the net estate, the entire amount of property, interest in property, and income passing to the surviving spouse, lineal ascendants, lineal descendants, and stepchildren and their lineal descendants are exempt from tax. “Lineal descendants” includes descendants by adoption.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 450 - INHERITANCE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/450.9.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"0e14b03f116d5c79ad46619f9957a7a26abf395cc061d9db5eea39103b2f1031","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-450.8","next":"us-ia/iowa-code-450.10"},"notice":"GroundRules: Original legal text. Not legal advice."}