Text: HF02274 Text: HF02276 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 450.98 CHAPTER REPEAL.
1 2 This chapter is repealed July 1, 2000, for property of
1 3 estates of decedents dying on or after July 1, 2000. The
1 4 inheritance tax shall not be imposed under this chapter in the
1 5 event the decedent dies on or after July 1, 2000.
1 6 Sec. 2. NEW SECTION. 450B.8 CHAPTER REPEAL.
1 7 This chapter is repealed July 1, 2000, for property of
1 8 estates of decedents dying on or after July 1, 2000. The
1 9 inheritance tax shall not be imposed under this chapter in the
1 10 event the decedent dies on or after July 1, 2000.
1 11 Sec. 3. The Code editor is directed to correct appropriate
1 12 references to chapters 450 and 450B and appropriate references
1 13 to the inheritance tax and qualified use inheritance tax
1 14 beginning with Iowa Code 2005.
1 15 EXPLANATION
1 16 This bill eliminates the state inheritance tax and the
1 17 state qualified use inheritance tax effective July 1, 2000,
1 18 for property of estates of decedents dying on or after July 1,
1 19 2000. Inheritance tax will not be imposed on any property in
1 20 the event of the death of an individual on or after July 1,
1 21 2000.
1 22 LSB 5397HH 78
1 23 mg/cf/24
Text: HF02274 Text: HF02276 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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