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89th General Assembly · Funnel one-pager · Monday, November 9, 2026

SF 110: Relating to the repeal of the state inheritance tax and the state qualified use inheritance tax

Died when the session ended · The 2022 session adjourned on May 24, 2022, the General Assembly’s last regular session. Bills that didn’t pass both chambers died.

Sponsors

Not listed

Cost

See the fiscal note

2 million in FY 2023. 5% per year after FY 2023. Additional Potential Fiscal Impact Existing Iowa law provides for a significant change to Iowa’s individual income tax system once two General Fund revenue triggers are met. The first year that the triggers may …

Senate subcommittee · named January 25, 2021

  • Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
  • Sen. Tim Goodwin (R)
  • Sen. Janet Petersen (D) · janet.petersen@legis.iowa.gov

Lobbying · 10 for, 1 against

For: Americans For Prosperity; Community Bankers of Iowa; Families United Action Network (FUAN); Iowa Association of Business and Industry (ABI); Iowa Bankers Association; Iowa Farm Bureau Federation; Iowans for Tax Relief; National Federation of Independent Business (NFIB /IA); Personal Interest -Bill Gustoff; The Iowa Academy of Trust and Estate Counsel

Against: Iowa Conference of United Methodist Church

In plain words

  1. January 20, 2021Filed in the Senate and sent to the Ways and Means committee
  2. January 25, 2021Cost estimate (fiscal note) posted
  3. January 25, 2021Senate subcommittee named: Dawson, Goodwin and Petersen

From public records at legis.iowa.gov, compiled by Funnel (iowafunnel.com), an independent, nonpartisan site. Current as of Monday, November 9, 2026. https://iowafunnel.com/bills/89/SF110