{"data":{"id":"us-ia/iowa-code-450b.8","jurisdiction":"us-ia","citation":"Iowa Code § 450B.8","heading":"Tax repealed.","body":"Effective January 1, 2025, this chapter shall not apply to property of estates of decedents dying on or after January 1, 2025.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under this chapter in the event the decedent dies on or after January 1, 2025, and, to this extent, this chapter is repealed.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 450B - QUALIFIED USE INHERITANCE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/450B.8.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"cf535c38eefe30f567ce8a7ef5bdc32ec3928310001987e9c8861d0d1651fbd7","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-450b.7","next":"us-ia/iowa-code-452a.1"},"notice":"GroundRules: Original legal text. Not legal advice."}