Bills › HF 2660 › What changed
What changed in HF 2660
The bill as introduced, compared with the version both chambers passed (91st General Assembly).
It passed exactly as introduced.
Removed AddedIntroduced textText as passedAmendments
Compares wording only. The printed bills also mark changes to existing law with strikes and underlines, which aren’t shown here.
Section 1. Section 524.805, subsection 8, Code 2026, is amended to read as follows:
9 unchanged passages
8. A state bank may receive deposits from one or more persons with the provision that upon the death of the depositors the deposit account shall be the property of the person or persons designated by the deceased depositors as shown on the deposit account records of the state bank. After payment by the state bank, the proceeds shall remain subject to any debts of the decedent and subject to any payment of Iowa inheritance tax for resulting from a death occurring prior to January 1, 2025. A state bank paying the person or persons designated shall not be liable as a result of that action for any debts of the decedent or for any estate, inheritance, or succession taxes which may be due this state.
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2. Section 633.356, subsection 1, unnumbered paragraph 1, Code 2026, is amended to read as follows: When the gross value of the decedent’s probate assets consist only of personal property that would otherwise be distributed by will or intestate succession is or has been, at any time since and the gross value of the decedent’s personal property is, or has been at any time since the decedent’s death, fifty one hundred thousand dollars or less and there is no real property, or for deaths occurring before January 1, 2025, the real property passes to persons exempt from inheritance tax as joint tenants with full rights of survivorship pursuant to chapter 450, and if forty days have elapsed since the death of the decedent, a successor as defined in subsection 2 may, by furnishing an affidavit prepared pursuant to subsection 3 or 8, and without procuring letters of appointment, do any of the following with respect to one or more items of such personal property:
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3. Section 633.356, subsection 3, paragraph a, subparagraph (3), Code 2026, is amended by striking the subparagraph and inserting in lieu thereof the following:
(3) That the decedent’s probate assets consist only of personal property, with no interest in real estate, and that the gross value of the decedent’s personal property is, or has been at any time since the decedent’s death, one hundred thousand dollars or less.
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4. Section 633.356, subsection 3, Code 2026, is amended by adding the following new paragraph:
NEW PARAGRAPH.
c. Child support services, as created in section 252B.2, shall make available a form meeting the requirements of this subsection that may be used, if appropriate, by a successor as defined in subsection 2, paragraph “a” or “b”, when child support services or the collection services center, as created in section 252B.13A, is the holder of the decedent’s property in the form of undistributed child support owed to the decedent.